80 GIAO DUC VA DAO TAO TRU'ONG D~I HQC KINH TE TPHCM VU MINH NGQC cAc GIAI PHAP DE HOAN THlf:N CHUAN Ml/C KE TOAN THUE THU NH~P DOANH NGHI~P THEO HU'ONG TlEP C~N CHUAN Ml/C KE TOAN QUOC TE Chuyen nganh: K~ toan Ma sA: 60340301 LU~N VAN TH~C Si KINH TE NGU'OI HU'ONG DAN KHOA HQC: TS NGUYEN NGQC DUNG TP.HB Chi Minh, Nam 2012 LOICAMDOAN Lu~n van la kSt qua nghien Clru d9c l~p cua hQC vien va chua duqc cong bfl bfrt Icy Cong trinh khoa h9c nao • I I I ;;; MUCLUC • • ' LOI CAM DOAN c MVC LVC d ? " DANH MVC BANG BIEU g DANH MVC so BO g • , c :: DANH MVC CHU VIET TAT h ' • ? • !l LOI MO DA U CHUONG 1: M(>T I I I ; I SO VAN DE CHUNG VE KE TOAN THUE TNDN 1.1 THUE TNDN 1.1.1 Khai ni~m 1.1.2 Vai tro, tac dvng 1.1 ~2.1 T~ui TND!'f Ia c6ng c~;~ ~uan f[9ng '!_ha nuac thl!c hi¢n chuc nang tai phan phaz thu nhqp, aam baa cang bang xa h9l 1.1.2.2 Thui TNDN Ia ngu6n thu quan tr9ng cua ngan sach Nha nuac 1.1 Thui TNDN Ia c6ng c~;~ quan tr9ng ad gop phdn khuyin khich, thuc ady sa.~ xud~, ki~~ da~nh p~at t~idn thea chiiu huang ki haqch, chiin lu(lc, phat trzen taan du;n cua Nha nuac 1.1.3 Tac d9ng cua thu€ TNDN den ho?t d9ng cua doanh nghi~p 1.2 KE TOAN THuE TNQN ? 1.2.1 Mvc tieu cua k~ toan thu€ TNDN 1.2.2 N9i dung thong tin cua thu~ TNDN 1.2.2.1 Thui TNDN Ia m(jt khaan chi phi cua daanh nghi¢p 1.2.2.2 Chi phi thui TNDN hi¢n hanh va chi phi thui TNDN haiin lqi 1.3 CHUAN Ml)'C QUOC TE VE THuE TNDN 12 1.3 Chu~n ml)'c k~ to an qu6c t~ v~ thu~ TNDN -lAS 12 12 3.1.1 /AS 12 ghi nhqn ca chi phi thui TNDN hi¢n hanh va thui TNDN haiin lai: 12 3.1 Ghi nhqn thea phuong phap n9' phai tra tiip cqn thea bang can a6i ki taan: 13 1.3.1.3 Ghi nhqn thui TNDN haiin lqi phai tra: 17 1.3.1.4 Ghi nhan tai san thui TNDN haiin lqi 19 3.1 Trinh bay va c6ng b6 21 1.3.2 Chu~n ml)'c k~ toan thu~ TNDN cua Hoa Ky (US GAAP) 22 KET LU!N CHUONG 28 !i i CHUONG 2: TiM HIEU VA DANH GIA KE TOAN THUE TNDN T~I VI~T NAM 30 2.1 LlCH Slr KE TOAN THUE TNDN T ~I VL$T NAM 30 2.1.1 Tru6c c6 chu~n m\fc k€ tmin thu€ TNDN nam 2005 30 2.1.2 Sau c6 chu~n m\fc k€ toan thu€ TNDN nam 2005 31 2.2 cAc QUY DlNH PHAP L YVE KE TOAN THUE TNDN 32 2.2.1 Chu~n m\fc k€ toan thu€ TNDN VAS 17 32 2.2.2 Ch€ d9 k€ toan: 35 2.2.2.1 Thui TNDN hi¢n hanh 35 2.2.2.2 Thui TNDN hoiin lc;d 37 ,- 2.~ MQT SO DANH GIA 41 ' 2.3 D6i v6'i chu~n ID\fC k€ toan .41 " 3.1.1 Khac bi¢t vai lAS 12 41 ~.1 ~ Ch~dn mlfc ~hong_ a~ C:cJP tinh kh6ng ch&c ch&n thui 41 C~c va~ ,~e tro:;zg Vl?C ghz nhfn 42 Cach gzaz quyet thlfc te 43 2.3 D6i v6'i huang dfrn ap dvng 45 2.3.2.1 Kh6ng th6ng nhdt cac huang ddn 45 2.3.2.2 Ap dljng chudn mlf'C vito thlf'C tiln tr;d Vi?t Nam hr;m chi 46 2.3.3 Khao sat tinh hinh ap dvng chu~n ill\fC k€ toan thu€ TNDN t~i ph6 H6 Chi Minh va cac tinh Hin c~n 46 KET LUAN CHVdNG 47 CHUONG 3: cAc GIAI PHAP HOAN THI~N CHUAN MVC KE TOAN THUE TNJ?N THEO HUONG TIEP C~N CHUAN MVC QUOC TE 48 - '-~ • I I • I - t , , 3.1 DlNH HVONG HOAN THIEN 48 3.1.1 Ti€p c~n chu~n m\fc k€ toan qu6c t€ d~ nang cao tinh h9i nh~p 48 3.1.2 Phu hqp v6i moi tru(mg phap ly Vi~t Nam 48 3.2 GIAI PHAP HOAN THIEN CHUAN M1)'C KE TOAN THUE TNDN 49 2.1 Hoan thi~n n9i dung chu~n ID\fC 49 2.1.1 Giam Slf khac bi¢t vai lAS 12 49 2.1 Hr;tch toan ghi nh(in tinh kh6ng ch&c ch&n thui 49 2.2 Hoan thi~n thong tu huang dfrn thu€ TNDN- d~ nghi quy trinh xac dinh thu€ TNDN k€ toan , 53 Buac 1: Tinh thui TNDN hien hanh 54 Buac 2: Xac ajnh gia tri sJ ~ach va ca sa tinh thui 55 Buac 3: Xac ajnh chenh l¢ch tr;tm thai 55 Buac 4: Xac ajnh cac lor;ti trit 57 Buac 5: Xem xet ghi nh(in tai san thui TNDN cho: 57 Buac 6: xac ajnh thui sudt su dlfng cho tung khoan mlfc 57 Buac 7- Thui TNDN hoiin lai 53 Bu&c 8: L(ip d¥ phong cho ti~h kh6ng ch&c ch&n thui 60 Bu&c 9: Xem xet trinh bay tren baa cao tai chinh va thuyit minh baa cao tai chinh 60 3.3 KIEN NGHJ 61 3.3.1 V6'iQu6cH()i 61 3.3.2 V&i B9 Tai Chinh 65 KET LUAN CHVdNG 66 LOI KET 67 TAl LI"f:U THAM KHAO 68 i PHV LVC 1: BANG KHAO SAT TINH HINH AP DVNG CHUAN MV'C KE TOAN THUE THU NH~P DOANH NGHI"f:P (TNDN) 69 PHV LVC cAc BANG BIEU TRONG THONG Tl120/2006 VE KE TOAN THUE TNDN T ~I VI"f:T NAM 71 Ph 'I} l1JC 3- lAS 12 77 I I • I I ! • I I I • I DANH MUC BANG BIEU • Bang 1- Tom t~t each xac dinh loc;ti chenh l~ch va thuS TNDN hoan lc;ti Bang - So sanh lAS 12 va US GAAP i Bang 3- So sanh lAS 12 va kS toan thuS TNDN tc;ti Vi~t Nam Bang - Cac khoan ml)c doanh thu, chi phi thuemg c6 tinh khong ch~c chim tc;ti Vi~t Nam DANH MUC SO DO • I I • Sa d6 1: hc;tch to an chi phi thuS TNDN Sa d6 2: hc;tch toan chi phi thuS TNDN hoan lc;ti I • ! I I I DANH MUC CHUVIET TAT • ASC 740: Accounting Standard Codification 740 FASB: Financial Reporting Standards Board FIN 48: FASB Interpretation No 48 IASB: International Accounting Standards Board lAS 12: International Accounting Standard No 12 SFAS 109: Statement of Financial Accounting Standard No 109 ThuS TNDN: thuS TNDN TNHH: tnich nhi~m hfru h;;m Thong tu 20/2006: Thong tu 20/2006/TT-BTC duqc ban hanh 20 thang nam 2006 huang dfin thi hanh chuAn m\fc kS tmin thu~ TNDN hoan ll;li US GAAP: United States Generally Accepted Accounting Principles VAS 17: Vietnam Accounting Standard No 17- ChuAn m\fc k~ tmin thu~ I I - I I I I TNDN s6 17 LOIMODAU Tinh cAp thi~t cua lu~n van Chuiin mvc k€ tmin thu€ thu nh~p doanh nghi~p (TNDN) Qu6c t€ lAS 12 dai kha sam (nam 1979) va duqc sua d6i nhi€u lfin tir d6 d€n Trong d6, k€ toan thu€ TNDN la m9t nhfrng v~n d€ duqc dem ban cai, sua d6i nhi€u nh~t M~c du v~y, k€ toan thu€ TNDN v~n luon la m()t nhfrng v~n d€ kh6 hi~u va c6 nhi€u y ki€n trai chi€u v€ each luang, ghi nh~n f)~c bi~t, vi cac quy djnh v€ thu€ thuang khong ro rang t~i cac nuac tren th€ giai, tinh khong ch~c ch~n thu€ TNDN luon t6n t~i Lam th€ nao d~ h~ch toan m()t each phu hqp tinh khong ch~c thu€ TNDN la m9t nhfrng v~n d€ dang tranh cai Nam 2009, Uy ban so~n thao Chuiin mvc k€ toan qubc t€ (IASB) da c6 ban dv thao nhfrng sua d6i chwin mvc k€ toan thu€ TNDN - thu€ TNDN hoan l~i Ban dv thao da d€ xu~t nhfrng thay d6i quan trQng h~ch to an thu€ TNDN Tuy nhien, ban dv thao da bi tri hoan d€n T~i Vi~t Nam, chuiin mvc k€ toan thu€ TNDN hoan l~i duqc ban hanh nam 2005 va Thong tu 20/2006/TT-BTC duqc ban hanh 20 thang nam 2006 huang d~n thi hanh Chuiin mvc khong co thay d6i dang k~ tir h1c ban hanh d€n M~c du c6 m()t s6 khac bi~t nh~t dinh, da phfin l~i chuiin mvc k€ toan Vi~t Nam v€ thu~ TNDN hoan l~i gibng vai chuiin mvc qubc t~ lAS 12 truac day Vi~c ap d1,mg thvc ti~n v~n rfit kh6 khan Trong d6, m9t nhfrng v~n d€ chinh la lam th~ nao d~ xac • I dinh gia tri thu~ hoan l~i d~ h~ch toan vao tai khoan Tinh khong ch~c ch~n thu~ TNDN cling khong duqc d€ c~p Vi v~y, vi~c nghien c(ru chu~n mvc thu~ TNDN va "Cac giai phap d~ hoan thi~n chu~n mvc k~ tmin thu~ TNDN theo huang ti~p c~n chu~n mvc k~ toan qu6c t~" la c~n thi~t giai do~n hi~n Mvc dich nghien crru Nguai vi~t chQn d€ tai nhftm mvc dich hoan thi~n chu~n mvc k~ toim thu~ TNDN Vi~t N am theo hu&ng ti~p c~n cac chu~n mvc k~ toan qu6c t~ v€ thu~ TNDN d~ giam sv khac bi~t, tu d6 nang cao tinh h()i nh~p cua chu~n mvc k~ to an thu~ TNDN Vi~t N am B6ng thai, cac thay d6i d~ hoan thi~n c~n phu hqp v&i moi truang phap ly t~i Vi~t Nam PhuO'ng pbap nghien I I • I CtfU Lu~n van duqc thvc hi~n tu vi~c nghien c(ru chu~n mvc qu6c t~ v€ thu~ TNDN Nguai vi~t tham khao va so sanh cac chu~n mvc k~ toan v€ thu~ TNDN cua qu6c t~, chu~n mvc cua Hoa Ky va chu~n mvc Vi~t Nam B6ng thai, nguai vi~t cling khao sat tinh hinh ap dvng thvc t~ cua chu~n mvc vao Vi~t Nam Vi~c danh gia s6 li~u lu~n van dva tren phuang phap th6ng ke, tbng hqp, so sanh va phan tich K~t cAu lu~n van Lu~n van g6m ph~n: ChuO'ng - M(>T • I I I I SO VAN DE CHUNG VE KE TOAN THUE TNDN - tim hieu v€ cac khai ni~m n€n tang cua chudn mvc thu~ TNDN va cac chu~n mvc qu6c t~ v€ thu~ TNDN ( chudn mvc qu6c t~ lAS 12 va chudn mvc thu~ TNDN cua Hoa Ky (US GAAP) ChuO'ng - TiM HlEU VA DANH GIA KE TOAN THUE TNDN T~l VI~T NAM- Nguai vi~t tim hi~u chudn mvc thu~ TNDN t;;1i Vi~t Nam tu cac quy djnh den vi~c ap dvng thgc ti~n D6ng thai, nguai viet d~ c~p nhfrng t6n t;;1i chufrn mgc thu€ TNDN t;;1i Vi~t Nam ChU'O'ng - cAc GIAI PHAP HOAN THI~N cHuAN MVc KE TOAN THUE TNDN THEO HUONG TIEP C~N CHUAN MVC QUOC TE- nguai vi€t dua djnh huang va cac giai phap C\1 th€ d€ hoan thi~n chufrn mgc thu€ TNDN cung4 nhu d€ vi~c ap dvng chufrn mgc k€ toan thu€ TNDN hoan l;;1i t;;1i Vi~t Nam dugc r