nghiên cứu vấn đề quản lý và phương pháp hạch toán tiền lương và bhxh ở công tytnhh điện tử toàn anh




  !"#$



 !"#$%&#'(&
)(*+,"+-+./0#1/,0
23.0#145((67.(*80#$
9:.((;/,04<=,>
:3.(*#$7=!7?:.#-.:.
#-.7=!,.7@#-.4<A,:3.
(*,0+BC ,D#+>EF=+G
+'(&.HI@HJ$(;H.
4)(*.3./$,.#$7?,+G
+'C+'EG4
 %&'()*+), */01%232)456%&7-8%29:%&,;*<*='41%7>?*'7'@4
29:%&
K.:.(&#1E(!# 
,(&,.#+>2.H!4
),.(&.LG@-M2.,A.,N
 4ONP(&,$+..E.Q
+,%,.#+>2. +@E":.
4
RG.SK.,$+TPG=I
270,.#+>(G!7.,
I*/4
SK.+TKG@+2/ :.
E.!+(G@+G(;G@+A7.:.E.
!+('@D-G#$4

A'< -% BC3%&'()*+)7-8 %29:%&,; *< *='41 %7>? *'7'@429:%&
A'<-% B7-8%29:%&,;*<*='41%7>?*'7'@429:%&
.4!(*4
)H .! :.UT)(* 7= ! #'7? :.,0
#-.4
)H.!:.N!T)(*:..
  (6    0  7;  .  !    B  ,@  0  ,(&  .  4
VW!.,&XC+,(*(6=
7 +C  C+'EGE"=7"+.+/.  I E 5
(+G+'G@-7?%-!+"6+
IC+G+'H.4O!.IHYZZS[KCK.Y
W!  5.  I  0    (*  :.  (&  .      E  .  7@    C
,6+\ .  (6, HJ# . (6
!!4
)(*7+C:.#+>7=!7?(6,
(&.E$.,@#'(6 (6 . :.N(&
E"=7"+.+/.:.N(&E"=7"+.+/
.    :.  N    2             $  '      7    G
@4)  (*  (6  I  0     ]      I  '  /  /  #
 92//(&.,.#-# !G
.  ,%    .I        ^  C  ?  G. J  #   .  4
5(&.#.#1E#-.,.#+>%(6,
#' 04_`!(6. I#-.(6H,.
D= I4WCI2=#-.
Q7!4W(*/:.Q7!2
#-  .  4  W%      #-  .    B  (6  H  ,.  ,.  D  ,@  0
,(&.,@*#;CP.(&.(&70#$
:.IC,0ICB4a2#-.#9
7DH:.I' 8(.!B.
45(CI,0:..%I#9%

 ,@ *#; C P. (&.(&#1E. 4
b#-..I2=JQ+
B#-.45(CI(&I@7
(  2  +  .I  .    ,0  #-  .      (        
(&2Ac.I@B/]/:
,0:.24UQ27(%8+
 7-#'' = =(& . 2= \   +.
4
74![O_O[Od)[O)5R<Y4
bQ(*  ,/H (*\ 7 =  
7=I+/4YGI^=!#$.G
:.'(&.4),,(&6+(&.
&.I3e #-.(70'..#.?
7 2 J , #'2   ,6  + ? 72
J.I1 444#9(6(;,6 +?72J,
#'2,6 +7=4[O_O//
   +/ =%   @  ^ [O_O#1E= ,(&  .
,P,(&6+&.I3e #-.4
  ,6   +  [O_O    (&  .      70  '  .  .  #      .
f(6/,@*#;(* (6.&.(&
.',(245?!P.
7!(&.A(6(;P.7! 
7. \ ! +/ 'H 70'.4 Y ! =
(&.P.7! (&.+2g
7.=I 4)g[Od)(6. h,/[Od)4YGI   J
#2#-g(&.4
5,.=+:.D-(6C+
H  C      E.  !+  +  ,/  H  i  !  I  0  ,@  
(*+,(6/+/# E.,X4R<Y
,/ + #1E  / :. D - 

7I6//(&.4
[O)5 +B ,6 ] +(& . 70 !70 E-
6+\.HI0:.++C(.%(6!4
AA3%&'()*+)7-8%29:%&,;*<*='41%7>?*'7'@429:%&
)  (*    I  ' *7=I 0 C+J  .I  :.
(&.I0-#'C :.(&.J
(*,E.!+4W%CI=2=,(*(&.
7?/7I6(&.%,.
#$//#$.G]:.(&.'"
:.E.!+4<2=2/](*
A7>I. ,Ng/ /G '/$ ,j
(&  +I    J #     B, !   !  % :.
(&.$.,N:.#$+,=4
UQ   (*    ,  P +/ :.E.!+ *
P.+/k!=4U@:.E.!+'=
+/'.6C(7@2+]I6
:.(&.4a2#.=h.7I6
:.(&.h.7I6:.E.!+4Y2 .
:.jE.!+4W%CI(*,/H
(*P23.+I//$:#:.
(&.A23.]+#1E^(*
2!    - 6+  +/]+ E. !+ J 2 4
< +GX:/(*:.E.!+=h2
E.!+2Pk0+&6+P%E.+
H4
  
)(*,/H(*#9\C+/(&I@:.
(&.7# ;,#-.//.!
!# E.(*,/
H  (*  (6      6+      7?  /  4

5(*(&.A(6,6 ++ +,6 +[O_O
[Od)444I82++B,6]+@(&.J@
N,,(&6+2J&Q3e #-.4
D' B,E *+ )=F 74<%7-8 %29:%&
)D  -     ` +  +      /      0 +  &   B I  :     (*     
 @.  (& . = ,. ! I  #1  E .
 4
)/+G7D/'(6+/(*,/H(*(;
,6 ++,(&.4
)$!!=,.%% +/#.(*
7=L[O_OM7=L[Od)M+/LR<YM4
=  ,.  %  %  #1  E  ^    *  ^  [O_O  [Od)  R<Y4
)/+G7D/]'(6(*,/[O_O
[Od)  R<Y      +/  #       E.
KC+7.(*[O_O[Od)R<Y+,!:.
4)D-+G/%%#1E.^(*^[O_O[Od)
R<Y4
l4m4< %-  (*n^ (*n^ [O_O[Od)[O)5
R<Y4
A< *  'G %'  7'H *  7-8 %  29:%&C  I0J  29:%&C  I0J  KLC  KC  KMC
N
A< *'G %'7'H *7-8 %29:%&
   < E.! +! .I$ ! ! I= E . + G
:  P .      ,6 + \E.! + +   7  $ ! 
I 6 : .(& . ,2 2  (*    HI
0 ,6 +\ 4
O! .I.7C (**7 (6  ( I0 5 ( ' 
 ' =   C +7? ! 7. C  C +4
W! , (*(& . E.! +(&  +E o% 
- , (*: I  T

pO% - , (*H& .
pO% - , (*H# +> 
pO% - , (*  
W   %   -   ,  (* /  6 +     7   I@    +G  +'  H  .
 2  E  A 7> I I / (& .  + i
C .  7 &  I J . 4
l4m4l4l4O% - , (*H& .
YGI  %  - ,  (* J -   & . .   (*  +  7C =
/  (*  <5W4 O% - I (6 + E : I    7  G
@-EI# ,@EGII$,22.
T),(*H&.*,(*H&.2(;4
S) (*& . *TK  (*(6 / H& . ! 
 * (*& .4
p) (* TK  (*, ' 0   ,@*#; 6 +\ .
 4
U-(*qK(**7p+ +L2M
p


p) (* ITY'(6+E:I((*I/(&
.4
U-(*q) (* p#'I
mrI!$!$
p),(*H&.2(;T$ :.I#$6+P.
!,(*H&.*(;G-k@
#'(6 (6I04
O%  - I (6  + E   G + L G #1. P.  k
70MQG/!;P*2,/*/2.$
2.!+I!'7 (64
U-(*q(*/H&.p(;

l4m4l4m4O% -  (*H# +> 
K%-(*/H#'(6 (6#+>!
  7 I@ F #  (6 *   (* /  * 0
#+>!24
)(* q#'(6Q'(6  *(*
#+>+, !#+> #+>
)(*#+>2=+E'.,$+# ,.#
+>N(*#+>,$+Q2=+E'(&
++# N(*++# 4
p)(*#+>,$+TK % - , (*(& . (6 
J-  #' (6 # +>   ] I +>  * I
0  # +> 4
p) (* #  +>     +T s+ E  , (*   G +     # 
   J  -     J      .     : .    G  ,$    +  #      = / 
(*G+  
ADG %'7'H *7>1 29:%&='4< %
 K % - , (*(& . H' (6   (6 
!  N   4
),(& 6 + (*# +> (6 / ,  C += E/  
! B 2  (& ..  / (* 2 ,\ .,.
h (& 4
AAI0J 7-8 %29:%&CKLCKMCKCN
AAI0J 7-8 %29:%&
    K     7    (*    E.  ! +  ,         .      
E.! +  ,4
)   +B   ^  (*  7.   \       T  K(*  &   .  (*  # 
+> +  + (; ,#  
AAAI0J KL
 n^ [O_O(6 %  E! ,/ C +Hi ! I0 ,@ 
(**7 : .<5W,X 4)H  !    E.! +

  ,/ C +^ [O_OHi ! mmt,@D  (*7 
: .<5W, ,2 lrt/  +/ u_a: .' (6 #1
E . rt,h  (*: .(& . 4nvw [O_O(6 ,/ 
C +? ,6  +(& . 2 ..2 2 +^ ,,(& 
6 +N   J. T
S ),6  +(& . ' ..# 
S ),6  +(& . 70 . . 
S ),6  +(& .  ( #- 
S <    
AA/0J KM
   n^ [Od)(6  C +E! ,/ C +Hi ! I0 ,@ 
(** 7 (& .  , X H    !       4a.
! +         ,/   ^ [Od)  H  i ! xZt  ,@  D   (*  *  7   : .
(& . , 2 4ot/  +/ u_a: .' (6 #1 E 
. lZt,h  (*(& . 
AAOI0J N
  Y(6 ,/ C +Hk ! I0 ,@ (*(& . + ,
,X 4O  a5  ,/ C +^ R<YHi ! mtD (*
$  + , (& . /   +/ u_a
AAPI0J K
n^ [O)5(6 %  E! ,/ C +Hi ! I0 ,@ (*
*7 (& . ,X H  !  4O  a5  
,/ C +^ [O)5Hi ! mt,@D (**7 : .(& . ,
 ,2 lt/  +/ u_alt,h  (*: .(& . 
l4m4l4< %-  (*
l4m4l4l4O%- (*H& .
l4m4l4m4O%- (*H# +> 
l4m4l4o4O%- (* 
l4m4mn^ (*[O_O[Od)[O)5R<Y
l4m4m4l4n^ (*

l4m4m4m4n^ [O_O
l4m4m4o4n^ [Od)
l4m4m4x4n^ [O)5
l4m4m4Z4n^ R<Y
l4o   (*   ,/H(*
l4o4l4    (*
l4o4l4l4    (*
l4o4l4m4     ,/ H(*
l4o4m4  D 6+(*   ,#H(*
l4o4m4l4  D 6+(*
l4o4m4m4  D 6+ ,/H(*
l4o4o4  ,/,(  (*k +` +:.G#  ,$ 
 +
l4o4x4O%- #D   <I#1 E
l4o4x4l4O%-  <-h #D

bW
),(& 
<Oyz5bmT)O{ <)|} 5b<~5b)s<•)€s5)•‚5Kyz5bWƒ <s <
O€„ 5)|… <O)O†€Kyz5b)} •<~5b)d)5OOY•‡5)ˆ )€ƒ5‰5O
m4l4YQ =  I)5OOY! )1 ) ‰
m4l4l4u*(6  #$ + ,=: .I
m4l4m4YQ = D - E.: .I
m4l4o4<* D - 7  I:.I
m4l4x4  E.: .Ih JmŠŠ‹SmŠlm
m4l4Z4)D - 7  ID-.+E
 I
m4l4Z4l4)D - 7  I
m4l4Z4m4)D -   E. +EI
m4m4)$ ,  D -    (*  

,/ H(* <I)5OOY! )1 ) ‰
m4m4l4YQ = .  <I
m4m4m4    (*   ,/ H(* I
m4m4o4  D 6+(*   ,/H(* 
I
<Oyz5boTUŒ )u• Ž ••55O•UO€ƒ5)O•‡5<~5b)s<•)€s5
)•‚ 5Kyz5b)} •<~5b)d)5OOY•‡ 5)ˆ )€ƒ 5‰5O
o4l4Y      (*  ,/H
(* I)5OOY! )1 ) ‰
o4l4l4y= 
o4l4m45(6 = 
o4m4U #' 2 2 +!D -    
(*   ,/H(* <I)5OOY! )1) ‰

bW


),(& 

bW
),(& 
<I)5OOY! )1 ) ‰E.!+  
- J/  E. Q  ! 1 4<I  (6 
P  /E = ,E.4<2 (6 P2
= (6 #$ 2 2 +/$:.+A  /4)ICI
   :.I• + !*P .=   
(*: .G@ I (6 G.4)h $ e y,@H
  @-   T‘Q *'H **R%&7< *7-8 %29:%&,; *< *='41 %
7>? *'7'@429:%&7S -*R%&7TN %U 4; %%'V
AWE *7-X0%&'-X%*H 0

SU @T5@-     (*   
,/ H(*: .I=(.,. ++!  
 (*   ,/H(*
YU @ = T5@- *#* C   (*   
,/ H(*
DNZ -79[ %&,;\'SB,-%&'-X%*H 0
S  (*  ,/H(*
SR .T)$ C + I)5OOY! )1 ) .
O6 -]0%&%&'-X%*H 0
5@- P   @.     (*  
 ,/H(*: .I)5OOY! )1 ) ‰
bW
),
P'9:%&\'< \%&'-X%*H 0
)% = $   *0 $ C+`+@- #1 E 
-  N  ,(& D6+ +G/4
^F 7*_ 0*+ )`<4*<4&aBbD\'c%
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56 )rm”TR , G@+G(; 
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bW
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56 )oo‹Tb ^ [O_O
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S).   + , (& . 
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O  /,. ,/H(*= +G7D  ' (6
S ),/ [O_O[Od)[O)5R<YHi ! I0 T
56 )rmmT)/ +/ G,$  +
56 )rm”T)/ +/ #  
56 )rxlT)/ +/ 7
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56 )ooxTRB ,h  (*: .(& . 
<2 )oo‹T)D #' [O_O[Od)[O)5R<Y+ ,/
)/ [O_O+ , (& . 
56 )oo‹Tb [O_O
<2 )ooxT)J + , (& . 
5 +[O_O[Od)[O)5R<Y
56 )oo‹Tb #' + , 
<2 )lllllm
<k @R<Y=  E.! +
56 )oo‹Loo‹mMTb R<Y
<2 )lllllm
 (6 *.[O_O , #' R<Y [O_O  + *

#' +  +
56 )lllT)D #' (6  +7"
<2 )oo‹Loo‹moo‹oM
bW
),(& 
),%$ .  ,/H(*(6 = ! .#*\ #.T
)oox )oo‹ )rmmrm”
LlM),/[O_O[Od)[O)5
LoM[O_O, .I(*
R<Y/  +/ u_a
)oox
)lllllm
LxM5 +[O_O[Od)[O)5
LmM ,h  (* +
HI0 [O_O[Od)[O)5(&
. 
)lllllm
LZM5C ,:.*.
[O_O a5 
DDF 74< %7>? *'7>9d *7-8%29:%&%&'e \'f \*+ )*R%&%'g%h1%i0_7
7>j *7-F \
), a5 J(& . (6 k +` +H  4
),& .(& . (6 k +` +E.! ++ / 
(*+ , (& .    +/# a4Y' 
 (*, G# k+` +JH  4),(&
6 +#' (6G# k +`+ Q P.
,Ja5+ ,/ ,(  (*k+`+H 
+/ #  =c(; 7   # +> 
P .  4
bW

),(& 
U- ,/ )D #' (*/$ )k!
,( l + , Gu_, ,/ ,( 
)D #' (*k +`+
:.G,J
)k ! ,/,( q lŠŠ
)D (*/  :.
G,J
—R(*+ +  T
S,/ ,(  (*k +` +Gu_T
56 )rmmT<+/ G,$  +
<2 )ooZT<+/ , ,( Gu_
O    + #'(*k +` +$  + , 
G#  
56 )ooZT<+/ + , 
<2 )ooxTR , (& . 
pMu*\   = !(#.T
)oox)ooZ)rmm
LmM) (*+ , LlM),/ ,(  (*
G#  k +` +
u*\ T  ,/,(  (*G#  
bW
),(& 
DO< *'G %'7'H*hQ=F74<%
<2 Z%- #D T
—O%-  -h#D
—O%-  5C  
—O%-  5C  #D
—O%-  5C  -h
—O%-  ,@ I/

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Y0.= TR(& )@< œ)RW! ),% œR] )N 
Y! TŠmlŠ4o‹ZŠ4Zox•.TŠmlŠ4‹ZŠ4Zox
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 I)5OOY! )1 ) ‰
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, . 7( J,B 7 D "   ,%+ ,=:.
  ( 4), .7.2 J1  #<Ih 
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)5OOY! )1 ) ‰ E.! +: I E. Q  
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I (6 =,. (6 ,( ,. .I(&@
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