{"id":34659,"date":"2023-12-08T04:12:46","date_gmt":"2023-12-08T04:12:46","guid":{"rendered":"https:\/\/masterskills.org\/blog\/qui-khen-thuong-phuc-loi-bonus-and-welfare-funds-la-gi.html"},"modified":"2023-12-23T20:57:59","modified_gmt":"2023-12-23T13:57:59","slug":"qui-khen-thuong-phuc-loi-bonus-and-welfare-funds-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/qui-khen-thuong-phuc-loi-bonus-and-welfare-funds-la-gi.html","title":{"rendered":"Qu\u0129 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (Bonus and welfare funds) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: irishtimes.com<\/i><\/p>\n<\/div>\n<\/div>\n

Qu\u0129 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (Bonus and welfare funds)<\/font><\/h2>\n

Qu\u0129 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/b> trong ti\u1ebfng Anh l\u00e0\u00a0Bonus and welfare funds<\/b>.<\/p>\n

– Qu\u0129 khen th\u01b0\u1edfng (Bonus funds) <\/b>l\u00e0 qu\u0129\u00a0\u0111\u01b0\u1ee3c tr\u00edch l\u1eadp t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf \u0111\u1ec3 th\u01b0\u1edfng cu\u1ed1i n\u0103m (th\u01b0\u1eddng k\u00ec), th\u01b0\u1edfng \u0111\u1ed9t xu\u1ea5t cho c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng trong v\u00e0 ngo\u00e0i doanh nghi\u1ec7p.<\/p>\n

– Qu\u0129 ph\u00fac l\u1ee3i (Welfare funds) <\/b>l\u00e0 qu\u0129\u00a0<\/b>\u0111\u01b0\u1ee3c tr\u00edch l\u1eadp t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf \u0111\u1ec3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u1eb7c s\u1eeda ch\u1eefa c\u00e1c c\u00f4ng tr\u00ecnh ph\u00fac l\u1ee3i trong doanh nghi\u1ec7p, ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i; tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t cho ng\u01b0\u1eddi lao \u0111\u1ed9ng k\u1ec3 c\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1ec1 h\u01b0u, v\u1ec1 m\u1ea5t s\u1ee9c; l\u00e0m c\u00f4ng t\u00e1c t\u1eeb thi\u1ec7n.\u00a0<\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/font><\/b><\/h3>\n

– Vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng qu\u0129 khen th\u01b0\u1edfng, qu\u0129 ph\u00fac l\u1ee3i ph\u1ea3i theo ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh<\/p>\n

– Qu\u0129 khen th\u01b0\u1edfng, qu\u0129 ph\u00fac l\u1ee3i ty ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo t\u1eebng lo\u1ea1i qu\u0129<\/p>\n

– \u0110\u1ed1i v\u1edbi TSC\u0110 \u0111\u1ea7u t\u01b0, mua s\u1eafm b\u1eb1ng qu\u0129 ph\u00fac l\u1ee3i khi ho\u00e0n th\u00e0nh d\u00f9ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh, k\u1ebf to\u00e1n ghi t\u0103ng TSC\u0110 \u0111\u1ed3ng th\u1eddi ghi t\u0103ng V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 gi\u1ea3m qu\u0129 ph\u00fac l\u1ee3i<\/i><\/p>\n

– \u0110\u1ed1i v\u1edbi TSC\u0110 \u0111\u1ea7u t\u01b0, mua s\u1eafm b\u1eb1ng qu\u0129 ph\u00fac l\u1ee3i khi ho\u00e0n th\u00e0nh d\u00f9ng cho nhu c\u1ea7u v\u0103n h\u00f3a, ph\u00fac l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, k\u1ebf to\u00e1n ghi t\u0103ng TSC\u0110 v\u00e0 \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n t\u1eeb Qu\u0129 ph\u00fac l\u1ee3i (TK 3532) sang Qu\u0129 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (TK 3533).<\/p>\n

Nh\u1eefng TSC\u0110 n\u00e0y h\u00e0ng th\u00e1ng kh\u00f4ng tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00e0o chi ph\u00ed m\u00e0 cu\u1ed1i ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n t\u00ednh hao m\u00f2n TSC\u0110 m\u1ed9t l\u1ea7n \/m\u1ed9t n\u0103m \u0111\u1ec3 ghi gi\u1ea3m Qu\u0129 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110.<\/i><\/p>\n

T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng TK 353 \u2013 Qu\u0129 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/font><\/h3>\n

T\u00e0i kho\u1ea3n chi ti\u1ebft<\/b>: T\u00e0i kho\u1ea3n 3531 – Qu\u0129 khen th\u01b0\u1edfng<\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/b>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 T\u00e0i kho\u1ea3n 3532 – Qu\u0129 ph\u00fac l\u1ee3i<\/p>\n

B\u00ean N\u1ee3:<\/b><\/p>\n

– C\u00e1c kho\u1ea3n chi ti\u00eau qu\u0129 khen th\u01b0\u1edfng, qu\u0129 ph\u00fac l\u1ee3i<\/p>\n

– Gi\u1ea3m qu\u0129 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 khi t\u00ednh hao m\u00f2n TSC\u0110 ho\u1eb7c do nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00ed, ph\u00e1t hi\u1ec7n thi\u1ebfu khi ki\u1ec3m k\u00ea TSC\u0110<\/p>\n

– \u0110\u1ea7u t\u01b0, mua s\u1eafm TSC\u0110 b\u1eb1ng qu\u0129 ph\u00fac l\u1ee3i khi ho\u00e0n th\u00e0nh ph\u1ee5c v\u1ee5 nhu c\u1ea7u v\u0103n h\u00f3a, ph\u00fac l\u1ee3i<\/p>\n

– C\u1ea5p qu\u0129 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i cho c\u1ea5p d\u01b0\u1edbi<\/p>\n

B\u00ean C\u00f3<\/b><\/p>\n

– Tr\u00edch l\u1eadp qu\u0129 khen th\u01b0\u1edfng, qu\u0129 ph\u00fac l\u1ee3i t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN<\/p>\n

– Qu\u0129 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c c\u1ea5p tr\u00ean c\u1ea5p<\/p>\n

– Qu\u0129 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 t\u0103ng do \u0111\u1ea7u t\u01b0, mua s\u1eafm TSC\u0110 b\u1eb1ng qu\u0129 ph\u00fac l\u1ee3i ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng v\u0103n ho\u00e1, ph\u00fac l\u1ee3i<\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/b><\/p>\n

S\u1ed1 qu\u0129 khen th\u01b0\u1edfng, qu\u0129 ph\u00fac l\u1ee3i hi\u1ec7n c\u00f2n c\u1ee7a doanh nghi\u1ec7p<\/p>\n

Tr\u00ecnh t\u1ef1 k\u1ebf to\u00e1n qu\u0129 khen th\u01b0\u1edfng theo\u00a0<\/font>Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/font><\/h3>\n

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Tr\u00ecnh t\u1ef1 k\u1ebf to\u00e1n qu\u0129 ph\u00fac l\u1ee3i theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/font><\/h3>\n
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(Ngu\u1ed3n tham kh\u1ea3o:\u00a0Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n t\u00e0i ch\u00ednh 2, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Qu\u0129 khen th\u01b0\u1edfng, qu\u0129 ph\u00fac l\u1ee3i (ti\u1ebfng Anh: Bonus and welfare funds) l\u00e0 qu\u0129 d\u00f9ng cho c\u00f4ng t\u00e1c khen th\u01b0\u1edfng, khuy\u1ebfn kh\u00edch l\u1ee3i \u00edch v\u1eadt ch\u1ea5t, ph\u1ee5c v\u1ee5 nhu c\u1ea7u ph\u00fac l\u1ee3i c\u00f4ng c\u1ed9ng, c\u1ea3i thi\u1ec7n v\u00e0 n\u00e2ng cao \u0111\u1eddi s\u1ed1ng v\u1eadt ch\u1ea5t, tinh th\u1ea7n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34659"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=34659"}],"version-history":[{"count":3,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34659\/revisions"}],"predecessor-version":[{"id":68146,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34659\/revisions\/68146"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34659"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34659"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}