{"id":5715,"date":"2015-08-04T04:04:34","date_gmt":"2015-08-04T04:04:34","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5715"},"modified":"2015-08-07T09:20:01","modified_gmt":"2015-08-07T09:20:01","slug":"hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-tai-xi-nghiep-xay-dung-244","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5715","title":{"rendered":"H\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng t\u1ea1i X\u00ed nghi\u1ec7p X\u00e2y d\u1ef1ng 244"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

\"87-01\"<\/a>L\u1edcI M\u1ede \u0110\u1ea6U<\/span><\/h1>\n

X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n (XDCB) l\u00e0 ng\u00e0nh s\u1ea3n xu\u1ea5t v\u1eadt ch\u1ea5t t\u1ea1o ra c\u01a1 s\u1edf v\u1eadt ch\u1ea5t k\u1ef9 thu\u1eadt cho n\u1ec1n\u00a0 kinh t\u1ebf qu\u1ed1c d\u00e2n, s\u1eed d\u1ee5ng l\u01b0\u1ee3ng v\u1ed1n t\u00edch lu\u1ef9 r\u1ea5t l\u1edbn c\u1ee7a x\u00e3 h\u1ed9i, \u0111\u00f3ng g\u00f3p \u0111\u00e1ng k\u1ec3 v\u00e0o GDP, l\u00e0 \u0111i\u1ec1u ki\u1ec7n thu h\u00fat v\u1ed1n n\u01b0\u1edbc ngo\u00e0i trong qu\u00e1 tr\u00ecnh c\u00f4ng nghi\u1ec7p ho\u00e1, hi\u1ec7n \u0111\u1ea1i ho\u00e1 \u0111\u1ea5t n\u01b0\u1edbc. Trong xu h\u01b0\u1edbng ph\u00e1t tri\u1ec3n chung, \u0111\u1eb7c bi\u1ec7t trong c\u01a1 ch\u1ebf th\u1ecb tr\u01b0\u1eddng, l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u00f3 t\u1ed1c \u0111\u1ed9 ph\u00e1t tri\u1ec3n ch\u01b0a t\u1eebng c\u00f3 \u1edf n\u01b0\u1edbc ta. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB c\u0169ng t\u0103ng l\u00ean. v\u1ea5n. V\u1ea5n \u0111\u1ec1 \u0111\u1eb7t ra l\u00e0 l\u00e0m sao qu\u1ea3n l\u00fd v\u1ed1n v\u00e0 l\u1ee3i nhu\u1eadn c\u00f3 hi\u1ec7u qu\u1ea3 trong \u0111i\u1ec1u ki\u1ec7n s\u1ea3n xu\u1ea5t XDCB tr\u1ea3i qua nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n, th\u1eddi gian thi c\u00f4ng c\u00f3 th\u1ec3 l\u00ean\u00a0 v\u00e0i n\u0103m.<\/span><\/p>\n

Ch\u00ednh v\u00ec v\u1eady, h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m tra gi\u00e1m s\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng T\u00e0i ch\u00ednh trong \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

C\u00f9ng v\u1edbi s\u1ef1 \u0111\u1ed5i m\u1edbi c\u1ee7a n\u1ec1n kinh t\u1ebf, vi\u1ec7c h\u1ea1ch to\u00e1n n\u00f3i chung v\u00e0 v\u1eadn d\u1ee5ng v\u00e0o t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1ea1i c\u00e1c doanh nghi\u1ec7p n\u00f3i ri\u00eang c\u0169ng \u0111\u01b0\u1ee3c \u0111\u1ed5i m\u1edbi ho\u00e0n thi\u1ec7n.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng, s\u1ee9c lao \u0111\u1ed9ng h\u1ecd b\u1ecf ra l\u00e0 \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u1ee3i \u00edch c\u1ee5 th\u1ec3, \u0111\u00f3 l\u00e0 ti\u1ec1n c\u00f4ng (l\u01b0\u01a1ng) m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u1ee7a h\u1ecd s\u1ebd tr\u1ea3. V\u00ec v\u1eady, vi\u1ec7c nghi\u00ean c\u1ee9u qu\u00e1 tr\u00ecnh ph\u00e2n t\u00edch h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng (b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n) r\u1ea5t \u0111\u01b0\u1ee3c ng\u01b0\u1eddi lao \u0111\u1ed9ng quan t\u00e2m. Tr\u01b0\u1edbc h\u1ebft l\u00e0 h\u1ecd mu\u1ed1n bi\u1ebft l\u01b0\u01a1ng ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng bao nhi\u00eau, h\u1ecd \u0111\u01b0\u1ee3c h\u01b0\u1edfng bao nhi\u00eau cho b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 h\u1ecd c\u00f3 tr\u00e1ch nhi\u1ec7m nh\u01b0 th\u1ebf n\u00e0o v\u1edbi c\u00e1c qu\u1ef9 \u0111\u00f3. Sau \u0111\u00f3 l\u00e0 vi\u1ec7c hi\u1ec3u bi\u1ebft v\u1ec1 l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng s\u1ebd gi\u00fap h\u1ecd \u0111\u1ed1i chi\u1ebfu v\u1edbi ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n n\u00e0y, qua \u0111\u00f3 bi\u1ebft \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00e3 tr\u00edch \u0111\u00fang, \u0111\u1ee7 cho h\u1ecd quy\u1ec1n l\u1ee3i hay ch\u01b0a. C\u00e1ch t\u00ednh l\u01b0\u01a1ng c\u1ee7a doanh nghi\u1ec7p c\u0169ng gi\u00fap c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean th\u1ea5y \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ee3i c\u1ee7a m\u00ecnh trong vi\u1ec7c t\u0103ng n\u0103ng su\u1ea5t lao \u0111\u1ed9ng, t\u1eeb \u0111\u00f3 th\u00fac \u0111\u1ea9y vi\u1ec7c n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.\u00a0\u00a0<\/span><\/p>\n

C\u00f2n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, vi\u1ec7c nghi\u00ean c\u1ee9u t\u00ecm hi\u1ec3u s\u00e2u v\u1ec1 qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n l\u01b0\u01a1ng t\u1ea1i doanh nghi\u1ec7p gi\u00fap c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd ho\u00e0n thi\u1ec7n l\u1ea1i cho \u0111\u00fang, \u0111\u1ee7, ph\u00f9 h\u1ee3p v\u1edbi ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, \u0111\u1ed3ng th\u1eddi qua \u0111\u00f3 c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quan t\u00e2m b\u1ea3o \u0111\u1ea3m v\u1ec1 quy\u1ec1n l\u1ee3i s\u1ebd y\u00ean t\u00e2m h\u0103ng h\u00e1i h\u01a1n trong lao \u0111\u1ed9ng s\u1ea3n xu\u1ea5t. Ho\u00e0n thi\u1ec7n h\u1ea1ch to\u00e1n l\u01b0\u01a1ng c\u00f2n gi\u00fap doanh nghi\u1ec7p ph\u00e2n b\u1ed5 ch\u00ednh x\u00e1c chi ph\u00ed nh\u00e2n c\u00f4ng v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m t\u0103ng s\u1ee9c c\u1ea1nh tranh c\u1ee7a s\u1ea3n ph\u1ea9m nh\u1edd gi\u00e1 c\u1ea3 h\u1ee3p l\u00fd. M\u1ed1i quan h\u1ec7 gi\u1eefa ch\u1ea5t l\u01b0\u1ee3ng lao \u0111\u1ed9ng (l\u01b0\u01a1ng) v\u00e0 k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n ch\u00ednh x\u00e1c trong h\u1ea1ch to\u00e1n c\u0169ng gi\u00fap r\u1ea5t nhi\u1ec1u cho b\u1ed9 m\u00e1y qu\u1ea3n l\u00fd doanh nghi\u1ec7p trong vi\u1ec7c \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ec3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u1ee7a s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n

Xu\u1ea5t ph\u00e1t t\u1eeb t\u1ea7m quan tr\u1ecdng c\u1ee7a lao \u0111\u1ed9ng ti\u1ec1n l\u01b0\u01a1ng, trong th\u1eddi gian th\u1ef1c t\u1eadp t\u1ea1i X\u00ed nghi\u1ec7p x\u00e2y d\u1ef1ng 244, nh\u1edd s\u1ef1 gi\u00fap \u0111\u1ee1 c\u1ee7a ph\u00f2ng k\u1ebf to\u00e1n v\u00e0 s\u1ef1 h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u1ea7y gi\u00e1o, em \u0111\u00e3 \u0111i s\u00e2u t\u00ecm hi\u1ec3u \u0111\u1ec1 t\u00e0i: \u201cH\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng t\u1ea1i X\u00ed nghi\u1ec7p x\u00e2y d\u1ef1ng 244\u201d.<\/em><\/span><\/p>\n

N\u1ed9i dung c\u1ee7a chuy\u00ean \u0111\u1ec1 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng g\u1ed3m 3 ph\u1ea7n:
\n<\/span>Ph\u1ea7n I:\u00a0 Nh\u1eefng l\u00fd lu\u1eadn c\u01a1 b\u1ea3n v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng
\n<\/span>Ph\u1ea7n II: Th\u1ef1c tr\u1ea1ng h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng t\u1ea1i X\u00ed nghi\u1ec7p x\u00e2y d\u1ef1ng 244.
\n<\/span>Ph\u1ea7n III: Nh\u1eadn x\u00e9t, \u0111\u00e1nh gi\u00e1 v\u00e0 m\u1ed9t s\u1ed1 \u0111\u1ec1 xu\u1ea5t nh\u1eb1m ho\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng t\u1ea1i X\u00ed nghi\u1ec7p x\u00e2y d\u1ef1ng 244.<\/em><\/span><\/p>\n

\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110\u00e1p \u1ee9ng nhu c\u1ea7u t\u00ecm hi\u1ec3u t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, k\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft H\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng t\u1ea1i X\u00ed nghi\u1ec7p X\u00e2y d\u1ef1ng 244<\/p>\n","protected":false},"author":7,"featured_media":7057,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[720],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5715"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5715"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5715\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7057"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5715"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}