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S6:09/HD-LDLD

CONG HOA XA HOI CHU NGHiA VI~T NAMDoc Hip- TO'do - Hanh phuc

tt-:Ddu M9t, ngay 20 thang l lndm 2015

VIv Huang d~n thirc hien cong tac tai chinhcong dean co so nam 2015.

Kinh giri: - Ban giam G&cdoanh nghiep- Ban ch~p hanh cong doan co so

Can cir Luat Cong doan sua d6i nam 2012; Nghi dinh 19112013/Nf)-CP, ngay2111112013 cua Chinh phu quy dinh chi tiSt v~ tai chinh Cong doan; nham giup congdoan co sa quan ly va thuc hien cong tac tai chinh cong doan thee dung quy dinh cuaT6ng Lien doan Lao dqng Viet Nam; Lien doan lao dqng thanh ph6 Thu Dau Mothuong d~n Ban chap hanh cong dean co sa thuc hien cong tac tai chinh cong doan nhirsau:

I.PHANTHU

l.Thu kinh phi eong doan (KPCD): Mire thu bang 2% quy tien luang lam canCLr dong bao hiem xa hqi cho nguoi lao dqng thee quy dinh cua phap luat. Kinh phicong doan 2% cua doanh nghi~p duQ'c h?ch toan vao chi phi san xuftt, kinh doanh,dich Vl.l trong kyo Cac dan vi phai nqp du 2% KPCf) v~ LE>LDthanh ph6 m6i thangmqt leln cung thai diSm dong bao hiSm xa hQi b~t bUQccho nguai lao dQng, sau doLien doan lao d{>ngthanh ph6 cftp tra l?i 650/0 kinh phi cong doan cho CE>CSho?tdQng (khong trich nqp v~ LE>LE>thanh ph6 thee tY l~ 35%).

2.Thu GOan phi cong GOan (DPCD): Muc dong doan phi cong doan h~ng thangb~ng 1% tiSn luang lam can CLr dong Bao hiSm xa h{>ithee quy dinh cua phap lu~t.Ban chftp hanh cong doan co sa thu doan phi cong doan hang thang sau do trich nQPv~LE>LE>thanh ph6 thee ty l~ 40%, CDCS giu l~i 60%).

Luu y: KhuySn kich cac doanh nghi~p n{>pKPCE>, cong doan co sa n{>pE>PCE>b~ng hinh thuc chuySn khoan vao tai khoan cua LDLD thanh phB Tho nAu MQt. S6hi~u tai khoan: 650.10.00.095054.7, t~i Ngao haog TMCP BAu ttl va phat tri~nVi~t Nam chi ohaoh Bioh DU'o'ng.

NQi dung chuySn celn ghi ra ten dan vi, n{>pcho thai gian nao va tach s6 ti~n C\lthS cua 2% KPCE>va 40% doan phi.

3.Thu khae: Th\lc hi~n thee QuySt dinh 269/QD-TLE> ngay 07/3/2014 eua T6ngLien doan Lao dQng Vi~t Nam g6m kinh phi h6 trQ'tir chinh quy~n, til doanh nghi~p;cac khoan thu tu ho~t dQng van hoa, thS thao, ho?t dQng kinh tS eua Cong doan; tir d~an, dv an, chuang trinh do nha nuac giao; tu vi~n trQ',tai trQ'cua t6 chuc, ca nhful trong

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mroc va mroc ngoai; l§:i tiSn giri ngan hang, kho bac (neu co), tiSn thanh ly, nhuongban tai san; tiSn thu h6i cac khoan chi sai chS d<) nr nguon tai chinh cong doan dagUYSt toan va duoc c~p co tham gUYSnphe duyet, ... (phan kinh phi nay dan vi gift Iai100%)

II. PHAN CHI

Thuc hien thea quyet dinh 272/QD-TLD ngay 07/3/2014 cua T6ng lien doan laod<)ngViet Narn, cong dean co sc duoc sir dung 65% KPCD, 60% DPCD va 100%thu khac, Ban ch~p hanh CDCS can xay dung guy dinh thu chi ngan sach cong doanco so, cong khai guy che dSn doan thS doan vien cong doan va dam bao thirc hiendung n<)idung rna guy che da guy dinh. Phan b6 cac rnuc chi tai co s&nhir sau:

M_ycchi Tr_2n_g_tam phdn b8 t&idaI.Ph\! caR can b<)cong doan khong chULentrach 30%2.Chi guan Iy hanh chinh

10%3.Chi ho?t d<)n_g_phongtrao 60%Trong do: Chi trQ'cap kho khan 10%

Chi h6 trQ'tharn quan du ljch 10%III.MQT s6 QUY DINH CHUNG vi: QUAN LY TAl CHiMI CONG

DoANCaSa

l.D6i v6'i dy' toan hang nam: Dan vi thl,Ic hi~n n<)pvS LDLD thanh ph6 truacngay 20/01 h~ng narn. (NSu sau thai gian tren, dan vj se kh6ng duQ'c ch~rn diSrn vakhen thu&ng vS cong tac tai chinh). .

2.D6i v6'i bao cao quy~t toan: g6rn 02 Icy, th\IC hi~n thea rn~u biSu rnai (B07),g6rn: bao cao 06 thang diu nam n<)pch~rn nh~t vao ngay 10/07 va bao cao 06 thangcu6i nam n<)pch~rn nh~t vao ngay 10/01 h~ng narn.

3.V~ h~ th6ng sa sach k~ toaD CDCS g&m: PhiSu thu, chi, s6 guy tiSn rn~t, s6guy tiSn gui ngan hang, s6 thu doan phi, s6 thu chi ngan sach CDCS, s6 thu chi guy xah<)i,... Khi n<)pbao cao guySt toan c~n photo s6 thu, chi ngan sach cong doan dinhkern; cac khoan thu, chi c~n ghi chi tiSt va d~y du vao s6 thu, chi ngan sach cong doan,khong ghi g<)pchung nhiSu chUng tir vao rn<)tn<)idung,

4.V~ nhan S1}' lam cong tac tai chinh cong doan: Ban ch~p hanh CDCS c~nphan cong du 03 nguai dS guan Iy tai chinh CDCS g6rn: Chu tai khoan la chu tjchCDCS; KS toan va thu q~yCDCS co thS la Uy vien BCH ho~c phan cong kS toan, thuguy cua dan vi kiern nhi~m.

5.QuaD Iy quy ti~n m~t: CDCS khong dS guy tiSn rn~t t6n guy tren 20 tri~ud6ng. Truang hqp ngu6n guy CDCS tren 20 tri~u d6ng phai rna tai khoan ngan hang

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d~ giri tien, Khi chi tien mat nop va ngan hang hoac rut tien ngan hang vS nhap quytien mat chi thee d5i tren s6 tiSn giri ngan hang va s6 quy tien mat, khong dem quyettoan vao s6 thu chi ngan sach cong doan co sa phan thu khac va chi khac.

6.MQt sA clnrng tir c§n hru y:- Chung tir n<)pquyet toan phai la clnrng tir g6c, dft diroc chu tich cong doan co

sa duyet, khong photo, khong t~y xoa, c~t dan.

- PhiSu thu, chi phai co d§.y du chtr ky cua Chu tai khoan la chu tich CE>CS,KStoan va thu quy CDCS, nguoi nhan.

- Khi mua hang hoa co gia tri tir 200.000d tro len phai co hoa dan 'do.

- Chi phu cap, hop BCH, khen thuong, hQPm~t DVCD, qua t~ng sinh nh?t doanvien (TiSn m~t) ... phai co danh sach ky nh?n cua tUng ca nhan.

- Chi cac cu<)ch<)inghi, h<)itha~, t6 chuc phong trao dSu phai co kS ho~ch, dV tmkinh phi, bao gia dugc duy~t; hqp d6ng, thanh ly hqp d6ng, hoa dan, chUng tiI hQ'Pl~.

7.Cong khai tai chinh CDCS: Thvc hi~n theo Huang dfin 460/lID- TLD, ngay17/4/2014 cua T6ng Lien doan Lao d<)ngViet Nam vS vi~c cong khai tai chinh congdoan. Chu tich cong doan co sa thvc hi~n vi~c cong khai dV toan, quySt toan thu, chitai chinh cong doan c~p minh. Ph~m vi cong khai la H<)iNghj Ban ch~p hanh congdoan. Hinh thuc, n<)idung cong khai dugc thvc hi~n thee mfiu bi~u (Bi~u s6 4-TDT).

IV. TAl LltU THAM KHAo vA MAU BIEU:

T~t ca tai li~u tham khao va mfiu bi~u dugc dang tai t~i wesite lien doan lao d<)ngthanh ph6 Thu D§.uM<)t:http://ldldtptdm.com/

Truong hgp dan vi co thong tin c§.ntrao d6i, vui long lien h~ Lien doan lao d<)ngthanh ph6 Thu D§.uM<)t,di~n tho~i: 06503 822 332 d~ dugc hu6ng d~n Cl,l th~.

Tren day la m<)t s6 n<)idung huang dfin thvc hi~n cong tac tai chinh cong doannam 2015, dS nght Ban ch~p hanh CUCS nghiem tuc thvc hi~n.

Nui nh(tn: TM. BAN THUONG VU- Nhutren; ~o '\)bNS "'.1,<. iT TJCH .- LUll,. fS>r~ r

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