VI In the current socio-economic conditions, besides large enterprises which play an important role in the national economy, small and medium enterprises also play an equally important role in contributing to the national economy. . So, through today’s article, let’s find out with Pham Consult what is a small and medium-sized business? What will be the regulations on making and signing them from the accountants of these two sizes of businesses?
What is considered a small and medium enterprise?
Pursuant to Article 5 of Decree 80/2021/ND-CP stipulating the criteria for identifying small and medium-sized enterprises, specifically as follows:
– Small Business:
- Micro enterprises in the fields of agriculture, forestry and fishery; The industry and construction sector employs an average of no more than 10 employees a year participating in social insurance and the total annual revenue is not more than 3 billion VND or the total capital of the year is not more than 3 billion VND.
- Microenterprises in the field of commerce and services employing no more than 10 people participating in social insurance per year on average, and the total annual revenue is not more than 10 billion VND or the total capital of the year is not more than 10 million VND. 3 billion dong.
- Small businesses in the fields of agriculture, forestry and fishery; the industry and construction sector employs an average of not more than 100 employees annually participating in social insurance and has a total annual revenue of not more than VND 50 billion or a year’s total capital of not more than VND 20 billion, but not more than VND 20 billion. must be a micro-enterprise as prescribed in Clause 1 of this Article.
- Small businesses in the field of commerce and services employing employees with an average annual social insurance participation of no more than 50 people and a total annual revenue of not more than VND 100 billion or a year’s total capital of not more than 50 billion, but not a micro-enterprise as prescribed in Clause 1 of this Article.
– Medium enterprises:
- Medium enterprises in the fields of agriculture, forestry and fishery; the industry and construction sector employs an average of not more than 200 employees participating in social insurance per year and the total annual revenue is not more than VND 200 billion or the total capital of the year is not more than VND 100 billion, but not more than VND 100 billion. must be a micro-enterprise or a small enterprise as prescribed in Clauses 1 and 2 of this Article.
- Medium enterprises in the field of commerce and services employing employees with an average annual social insurance contribution of no more than 100 people and a total annual revenue of not more than VND 300 billion or a year’s total capital of no more than 100 billion, but not micro-enterprises, small enterprises as prescribed in Clauses 1 and 2 of this Article.
Thus, depending on the different areas of activity, the criteria for determining small and medium enterprises are determined.
How do small and medium enterprises make and sign accounting vouchers?
Pursuant to Article 85 of Circular 133/2016/TT-BTC, regulations on making and signing accounting vouchers of small and medium-sized enterprises are as follows:
– The arising economic and financial operations related to the operation of the enterprise must make accounting vouchers. Accounting vouchers are made only once for each economic and financial operation.
– Accounting vouchers must be made clearly, completely, timely and accurately according to the content specified on the form. In case the accounting vouchers do not have a template, the accounting unit may design the accounting voucher form by itself but must ensure all the contents prescribed by the Law on Accounting.
– The contents of economic and financial operations on the accounting vouchers must not be abbreviated, erased or modified; when writing must use ink pen, numbers and letters must be continuous, without interruption, blank spaces must be crossed. The vouchers have been erased, corrected, and have no payment value and are recorded in the accounting books. When writing wrong accounting vouchers, it must be canceled by crossing out the wrongly written vouchers.
– Accounting vouchers must be made with the prescribed number of copies. In case many accounting vouchers must be made for an economic or financial operation, the contents of the copies must be the same.
– Accounting vouchers must have full signatures according to the titles specified on the vouchers. Signatures on accounting vouchers must be signed in indelible ink. Accounting vouchers must not be signed in red ink or stamped with pre-engraved signatures. Signatures on accounting vouchers of one person must be consistent. The preparers, reviewers and other persons who sign the accounting vouchers must be responsible for the contents of the accounting vouchers.
– Enterprises that do not have the title of chief accountant must appoint a person in charge of accounting to deal with customers, banks… The chief accountant’s signature shall be replaced by the signature of the person in charge of accounting of the unit. there. The person in charge of accounting must properly perform the responsibilities and rights prescribed for the chief accountant.
– Signatures on accounting vouchers must be signed by an authorized person or an authorized person. Persons authorized or authorized to sign vouchers are strictly prohibited from signing accounting vouchers when they have not yet recorded or have not fully recorded voucher contents according to the responsibility of the signer.
-The decentralization of signing on accounting vouchers shall be made by the General Director (Director), the legal representative of the company
– Cash payment accounting vouchers must be signed by the person competent to approve the payment and the chief accountant or authorized person before implementation. Signatures on accounting vouchers used to pay money must be signed in each copy.
– The chief accountant (or authorized person) must not sign the “authorization” of the head of the enterprise. The authorized person cannot re-authorize another person.
– Electronic vouchers must have an electronic signature. Signatures on electronic documents are as valid as signatures on paper documents.
Thus, through the article on the law, there are also specific regulations so that we can recognize the size of 2 types of small and medium enterprises, and also understand more about the regulations on making and signing accounting vouchers. of this firm size.
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