CHUONG TRiNH TJP HuAN<br />
<br />
QUAN LV TAl CHiNH, TAl SAN VA ANH HUONG CVA Sl/DOI Mcn<br />
. ....<br />
DEN HACH ToAN ICE ToAN TAl DON VI str NGHIEP Y TE CONG LAp .<br />
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DBi tU'O'ng: CM tai khoan; k€ toan tnrong; k€ toan vien va Can b9 chuyen quan<br />
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Thai gian : 3 ngay tir 30/11 d€n 2112<br />
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. Noi dung:<br />
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Sang ngay 30111 • N9i dung co' ban cua nghi dinh 16/20 15IND-CP ngay 14/212015 cua Chinh Phil<br />
vS " CO'ch€ tu chu cua dan vi SI!nghiep cong l~p "<br />
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• So sanh n9i dung dbi moi cua Nghi djnh 16/2015IND-CP voi nghi dinh<br />
85/20 12IND-CP<br />
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Chieu ngay 30111 .• Huang dan chuySn d6i co che tai chinh thea nghi dinh 85/2012IND-CP sang CO'<br />
ch€ tai chinh thea ngh] dinh 16/2015IND-CP. CI) thS:<br />
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o Cach xac dinh cac chi tieu dS phan 10~i lai dan vi<br />
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o Cach xac dinh gia dich VI)SI!nghiep cong thea 19trinh tinh gia dil bu dip chi phi<br />
-i<br />
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o Cach xac dinh ngu6n tai chinh tu chu<br />
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o Cach xac dinh cac chi tieu chenh l~ch thu chi; quy bb sung thu nhap, tinh h~ s6<br />
tiSn luang tang them va trich l~p cac quy<br />
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o Ra soat, di~u chinh cac n9i dung trong quy ch€ chi tieu n9i be><br />
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• cb phftn h6a cac dan vi Sl! nghi~p cong l~p<br />
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o Dbi tuqng dan vi sl)'nghi~p thl!c hi~n chuySn sang cong ty cb phftn.<br />
o Di8u ki~n, trinh tIJ thu tl)c chuy~n dbi dan vi Sl)'nghi~p sang cong ty c6 phin.<br />
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o Hinh thuc, phuang thuc chuySn dbi cac dan vi Sl! nghi~p sang cong ty c6 phin.<br />
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o Quy8n va nghla VI)clla cac dan vi Sl! nghi~p cong I?p khi chuySn thanh cong ty<br />
cb phftn. .<br />
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~ o Xac dinh gia tri don vi SI!nghi~p cong l~p khi chuySn thanh cong ty c6 phin.<br />
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o Chinh sach d6i v6'i ca.c dun vi SI)'nghi~p chuy~n d6i va ngu()'i lao d9ng.<br />
Sang ngay 1/12 • Trien khai mot so noi dung co' ban cua thong ttr 162/2014/TT-BTC ngay<br />
06/11/2014 "ChS d9 quan Iy tinh hao mon TSCD " ;i:<br />
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• So sanh nhtrng diSm rnoi cua thong tir 162/2014/TT-BTC voi QD 32/2008/QD-<br />
BTC ~<br />
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• Htrong dAn chuyen d6i thirc hien thee QD 32/2008 sang thirc hien thee thong ttr<br />
162/2014ITT-BTC. 0) th~:<br />
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o Huang dAn xac dinh tai san du tieu chuan va tai san khong du chuan chuyen<br />
sang cong cu dung cu. TM tuc<br />
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o Huang dAn phan loai lai TSCD va vi~c rno s6 TSCD<br />
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o Huang dAn tinh lai hao rnon cua nhtrng tai san thay d6i tY l~ hao mon<br />
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o Hirong dAn tfnh kh~u hao d6i voi tai san Slr dung cho san xu~t kinh doanh dich<br />
VI)<br />
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o Huang dAn thu tuc dang ky kh~u hao tai san voi co quan thuS<br />
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Chieu ngay III 2 M9t so van de sai sot thuong g~p :<br />
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• Hach to an nhap xu~t v~t Ii~u dung cu<br />
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• Phan b6 chi phi cho cac ho~t d9ng<br />
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• Kh~u hao TSCD Slr dl)ng chi dich VI)<br />
,<br />
• Chenh l~ch vi~n phi khi quySt to an v6i BHYT<br />
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• Thira, thieu v~t tu, tai san<br />
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Sang ngay 2/12 • Anh huong cua CO' che tai chinh doi m6i va che d9 qulm ly tai san co djnh aoi<br />
v6i m9t s6 nghi~p VI) kS toan<br />
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• L~p, soat xet bao cao tai chinh, bao cao quyet toan<br />
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• DQc va phan tfch cac chi tieu tren bao cao quyet toan<br />
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• Trao d6i, thao lu~n<br />
27/11/2015<br />
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<br />
<br />
/"'-~"<br />
so phap Iy<br />
\:t:4n Cd<br />
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.. 4"1i.'If~~<br />
<br />
'ir~<br />
Nghi dinh 56 16/2015/ND-(P ngoy<br />
14 thong 02 nom 2015cuo Chinh Phu<br />
"Quy dinh ce chetll chu cua ddn vi<br />
sll nghi~pcongI~p"<br />
co CHt TV' CHU TAl CHiNH<br />
f)aN VI St/ NGHllp CONG L!P<br />
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Giiii thich tU' ngu<br />
Ph~m vi dieu chinh<br />
• "Ca eM tu eM cua dan vi su nghi~p<br />
cong" la cac quy dinh V€ quyen tu chu, tl/<br />
Ap dl,mg cho cac don vi su' nghi~p chiu trach nhiern trong viec thuc hien<br />
cong I~p trong cac Iinh vue: nhiern vu, t6 chirc be;,may, nhan 51.,1'<br />
va tai<br />
• Giao due dao t90; day nghe ehinh cua ddn vi 51.,1'<br />
nghi~p congo<br />
• Y te o "Did: VI! sl/ nghi~p cong" la dich VI.) 5tj<br />
<br />
• Van hoa, the thao va du lich nghi~p trong cac ITnhvt,(egiao due dao<br />
• Thong tin truven thong va bao chi tqO; d~y nghe; y te; van hoa, the thao va<br />
• Khoa hQCva cong ngh~ du lieh; thong tin truyen thong va bao chi;<br />
.. • 51/ nghi~p kinh te va sl/ nghi~p khac. khoa hoc va eong ngh~; 5t,(nghi~p kinh te<br />
va 5t,(nghi~p khac.<br />
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TI/ chu ve thl/C hi~n nhi~m vI,!<br />
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1. TI/eM trong xliy dl/ng k€ hOQeh<br />
• "Dieh VI! sl/ nghi~p eong sLi dl,mgkinh phi • Phan ke hOqeh do ddn vi tv' x,\( dinh phu hc;1Pvoi ehve<br />
ngon s6eh nha mlac" la dieh VI.) 51.,1' nghi~p nang, nhiem VI,I, nang Ii,!c cua ddn vi thea quy dinh eua phap<br />
eong ma Nha mlac baa dam toim bo chi phi lu~t<br />
ho~e dich VI.) 51.,1'nghi~p eong chua tinh du • Phan ke hOi;lChtheo chve nang, nhiem VI,I duoc giao<br />
chi phi trong gia, phi, dUQc ngan 5ckh nha , Doi voi dieh VI,I sl,( nghiep eeng kheng sv dl,lng kinh phi<br />
mlac ho trQ. NSNN: Ddn vi st,f nghiep ceng ti,I xay dt,fng ke hoqch tht,fe hien<br />
nhiem VI), boo coo cd quan qulm Iy cap tren de thea d6i, kiem<br />
• "Dieh VI! sl/ nghi~p ding khOngsLidl!ng kinh<br />
tra va giam sat viec tht,fc hien;<br />
phi ngon s6ehnhd ntJac"la dich VI.) 51.,1'<br />
nghi~p , Doi voi dieh VI,I sl,(nghiep ceng sv dl,lng kinh phi NSNN: Ddn<br />
cong co dieu ki~n xii hoi hoa cao, Nha nuoc . vi sl,( nghiep ceng xay dt,fng ke hoqeh tht,fe hien nhiem VI,I bao<br />
khong bao cap, gia dich VI.) 51.,1'<br />
nghi~p cong cao cd quan quoin Iy cap tren de phe duy~t vel quyet cJinh<br />
theo cd ehe thi truong. phUdng thLiegioo ke hOi;lehcho ddn vi thyc hier..<br />
27/11/21<br />
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TI/ ehu vEl thl/e hi~nnhi~mVl:l TI/ chu vEl to ehue bQ may<br />
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Don vi 51/ nghiep cong duoc quyet dinh thanh I~p, to<br />
2. tu chu ve to chuc thuc hi?n nhiem VI! chirc IQi,giai the cac dan vi khong thuoc co cau t6 chirc<br />
• Quyet dinh cac bien phap trnrc hien nhiem vu cac dan vi cau thanh thea quyet djnh cua Co' quan c6<br />
tharn quyen, khi dap Crng cac tieu chi, dieu kien, tieu<br />
• Tham gia dau thau cung ung cac dich Vl,l su<br />
chuan thea quy dinh cua phep lu~t; xay dl/ng phironq an<br />
nghi$p cong phu hop voi Iinh vue chuyen men<br />
5ap xep lai cac don vi cau thanh trinh co quan c6 them<br />
cua don vi duoc cap co tham quysn giao; quyen quyet dinh,<br />
• Lien doanh, lien ket voi CC3c to ehUe, ea nhan de Rieng don vi sl/ nghieP c6ng W baa dam mot philn chi<br />
hO