1 LI NểI U Giai on 2010-2014 doanh nghip nc ta chu nh hng khỏ nng n bi khng hong kinh t ton cu, nhng vi s iu hnh linh hot, hiu qu, n nh kinh t v mụ ca Chớnh ph, doanh nghip Vit Nam dn khc phc khú khn, n nh v phỏt trin sn xut kinh doanh, t c nhng thnh tu ỏng ghi nhn Nhm ỏp ng nhu cu thụng tin ca cỏc nh nghiờn cu, ngi dựng tin nc v quc t v kt qu sn xut kinh doanh cng nh úng gúp ca cỏc doanh nghip thi k khng hong kinh t ton cu, Tng cc Thng kờ trõn trng gii thiu ti bn c n phm: Kt qu sn xut kinh doanh ca doanh nghip Vit Nam giai on 2010-2014 n phm gm phn: Phn 1: Tng quan s phỏt trin ca doanh nghip Vit Nam giai on 2010-2014; Phn 2: S liu tng hp kt qu hot ng sn xut kinh doanh ca cỏc doanh nghip Vit Nam giai on 2010-2014; Phn 3: Nhng khỏi nim v gii thớch chung Tng cc Thng kờ mong nhn c cỏc ý kin úng gúp ca cỏc c quan, cỏ nhõn v ngoi nc cỏc n phm tip theo cú cht lng tt hn Cỏc ý kin úng gúp xin gi v a ch: V Thng kờ Cụng nghip, Tng cc Thng kờ, s 6B, Hong Diu, H Ni; Email: congnghiep@gso.gov.vn./ Trõn trng cm n! T NG C C TH NG Kấ FOREWORD In the period 2010-2014, the national enterprises were affected seriously by the global economic crisis; however the Vietnamese enterprises have gradually been recovered difficulties, become stable and developed business and gained remarkable achievements thanks to effective and flexible direction and economic stability of the Government In order to meet information demand of researchers, domestic and international users on business results as well as contribution of the enterprises in the context of global economic crisis, the General Statistics Office would like to introduce the publication Business results of Vietnamese enterprises in the period 2010-2014 The publication consists of parts: Part 1: Overview of development of Vietnamese enterprises in the period 2010-2014; Part 2: Integrated data on business results of Vietnamese enterprises in the period 2010-2014; Part 3: Definitions and explanation The General Statistics Office would like to receive further comments and recommendations from domestic and international organizations and individuals to perfect next publications The comments and recommendations should be sent to Department of Industrial Statistics, The General Statistics Office, 6B Hoang Dieu St, Ha Noi; Email: congnghiep@gso.gov.vn./ Thank you for your cooperation! GENERAL STATISTICS OFFICE M CL C LINểIU FOREWORD Ph n1: T ngquans phỏttri nc adoanhnghi pVi tNam giaio n20102014 Part1: OverviewofdevelopmentofVietnameseenterprises intheperiod20102014 Ph n2: S li ut ngh pk tqu ho t ngs nxu tkinhdoanh c acỏcdoanhnghi pVi tNamgiaio n20052014 Part2: IntegrateddataonbusinessresultsofVietnameseenterprises intheperiod20102014 AChia theo khu vực thành phần kinh tế By ownership 01.S doanhnghi t ngs nxu tkinhdoanht ith ii m31/12 Numberofenterprisesat31/12 02.S doanhnghi pphõntheoquimụlao ngt ith ii m31/12 Numberofenterprisesbysizeofemployeesat31/12 03.S doanhnghi pphõntheoquimụngu nv n Numberofenterprisesbysizeofcapitalresources 04.S doanhnghi ps nxu tkinhdoanhcúlóiho cl Numberofgainorlossenterprises 05.M ts ch tiờuc b nc adoanhnghi p Somemainindicatorsofenterprises 06.M ts ch tiờuph nỏnhquimụvhi uqu kinhdoanh c adoanhnghi p Someindicatorsreflectingsizeandeffectofenterprises 07.Lao ngtrongcỏcdoanhnghi pt ith ii m31/12 Employmentofenterprisesat31/12 08.Lao ngbỡnhquõnvthunh pc ang ilao ng Employmentandcompensationofemployees 09.Tis nc acỏcdoanhnghi pt ith ii m31/12 Assetsofenterprisesat31/12 10.Ngu nv nc acỏcdoanhnghi pt ith ii m31/12 Capitalresourcesofenterprisesat31/12 11.Ngu nv nbỡnhquõnc acỏcdoanhnghi p Averagecapitalofenterprises Trang Page 45 47 49 51 67 83 99 115 131 141 151 161 171 12.Thu vcỏckho nn pngõnsỏchc acỏcdoanhnghi p Taxandothercontributionstothenationalbudgetbyenterprises 13.S doanhnghi pl n,v avnh phõntheoquimụlao ng th ii m31/12 Somelargeenterprises,smallandmediumscalebylabortime31/12 14.S doanhnghi pl n,v avnh chiatheoquymụngu nv n Numberoflargeenterprises,smallandmediumbysizeofcapital resources BChia theo vùng, địa phơng By regions and provinces 01.S doanhnghi t ngs nxu tkinhdoanh t ith ii m31/12 Numberofenterprisesat31/12 02.S doanhnghi pphõntheoquimụlao ngt ith ii m31/12 Numberofenterprisesbysizeofemployeesat31/12 03.S doanhnghi pphõntheoquimụngu nv n Numberofenterprisesbysizeofcapitalresources 04.S doanhnghi ps nxu tkinhdoanhcúlóiho cl Numberofgainorlossenterprises 05.M ts ch tiờuc b nc adoanhnghi p Somemainindicatorsofenterprises 06.M ts ch tiờuph nỏnhquimụvhi uqu kinhdoanh c adoanhnghi p Someindicatorsreflectingsizeandeffectofenterprises 07.Lao ngtrongcỏcdoanhnghi pt ith ii m31/12 Employmentofenterprisesat31/12 08.Lao ngbỡnhquõnvthunh pc ang ilao ng Employmentandcompensationofemployees 09.Tis nc acỏcdoanhnghi pt ith ii m31/12 Assetsofenterprisesat31/12 10.Ngu nv nc acỏcdoanhnghi pt ith ii m31/12 Capitalresourcesofenterprisesat31/12 11.Ngu nv nbỡnhquõnc acỏcdoanhnghi p Averagecapitalofenterprises 12.Thu vcỏckho nn pngõnsỏchc acỏcdoanhnghi p Taxandothercontributionstothenationalbudgetbyenterprises 13.S doanhnghi pl n,v avnh phõntheoquimụlao ng th ii m31/12 Somelargeenterprises,smallandmediumscalebylabortime31/12 14.S doanhnghi pl n,v avnh chiatheoquymụngu nv n 181 191 199 207 209 212 248 272 308 344 380 395 410 425 440 455 470 488 Numberoflargeenterprises,smallandmediumbysizeofcapital resources Ph n3:Nh ngkhỏini mvgi ithớchchung Part3:Definitionsandexplanation Phn TNG QUAN S PHT TRIN CA DOANH NGHIP VIT NAM GIAI ON 2010-2014 Part OVERVIEW OF DEVELOPMENT OF VIETNAMESE ENTERPRISES IN THE PERIOD 2010-2014 507 S lng doanh nghip Ti thi im 31/12/2014, c nc cú hn 402 nghỡn doanh nghip thc t ang hot ng, gp trờn 1,4 ln nm 2010 Bỡnh quõn giai on 2010-2014 mi nm s lng doanh nghip tng 9,5% Trong ú, tc tng v s lng doanh nghip gim mnh t 16,2% nm 2011 xung 6,8% nm 2012, tng nh lờn 7,6% v 7,8% nm 2013 v 2014 Bi u 1:S l ngvt c tngtr ngs l ngdoanhnghi p giaio n20102014 Doanh nghip phõn b khụng u, trung ch yu vựng kinh t ln nht c nc l ụng Nam B (ni cú thnh ph H Chớ Minh) v vựng ng bng sụng Hng (ni cú thnh ph H Ni) vi trờn 295 nghỡn doanh nghip, chim trờn 73% tng s doanh nghip c nc Vựng Trung du v nỳi phớa Bc v vựng Tõy Nguyờn cú s lng doanh nghip ớt nht vi ln lt gn 16 nghỡn v trờn 10 nghỡn doanh nghip, ch chim 3,9% v 2,6% tng s doanh nghip c nc Xột theo loi hỡnh doanh nghip, sau nm, t 2010 n 2014, c cu doanh nghip ó cú s chuyn dch nh t khu vc cỏc doanh nghip nh nc sang khu vc doanh nghip ngoi nh nc v u t nc ngoi Nm 2010, t l doanh nghip nh nc chim 1,2% tng s doanh nghip thỡ n nm 2014 t l ny gim xung ch cũn 0,8% T l tng ng khu vc doanh nghip ngoi nh nc l 96,2% nm 2010 v tng lờn 96,5% nm 2014; khu vc u t nc ngoi l 2,6% nm 2010 v tng lờn 2,7% nm 2014 B ng1:Xuh ngchuy nd chc c udoanhnghi p phõntheolo ihỡnhdoanhnghi pgiaio n20102014 S l ngdoanhnghi p 2010 2011 2012 2013 2014 S T l S T l S T l S T l S T l l ng (%) l ng (%) l ng (%) l ng (%) l ng (%) A T ngs 1.Doanhnghi p nhn c 10 279360 100,0 324691 100,0 346777 100,0 373213 100,0 402326 100,0 3281 1,2 3265 1,0 3239 0,9 3199 0,9 3048 0,8 2.Doanhnghi pngoi nhn c 268831 96,2 312416 96,2 334562 96,5 359794 96,4 388232 96,5 3.Doanhnghi pFDI 7248 2,6 9010 2,8 8976 2,6 10220 2,7 11046 2,7 Theo ngnh kinh t, tng s hn 402 nghỡn doanh nghip ang hot ng nm 2014, cú gn 275 nghỡn doanh nghip hot ng lnh vc thng mi, dch v, chim trờn 68% tng s doanh nghip; trờn 123 nghỡn doanh nghip hot ng lnh vc cụng nghip v xõy dng, chim gn 31%; gn nghỡn doanh nghip hot ng lnh vc nụng, lõm nghip v thy sn, ch chim 1% tng s doanh nghip Giai on 2010-2014 cú xu hng rừ nột v s chuyn dch c cu theo ngnh, t l cỏc doanh nghip hot ng lnh vc cụng nghip 10 ngnh ttrongnm. Doanh thu thu n L t ng thu nh p c a doanh nghi p tiờu th s n ph m, hnghoỏ,cungc pcỏcd chv chobờnngoisaukhitr cỏckho n thu tiờuth (thu tiờuth cbi t,thu xu tkh u,thu giỏtr gia tng theo ph ng phỏp tr c ti p ph i n p) v tr cỏc kho n gi mtr (chi tkh u,gi mgiỏhngbỏn,hngbỏnb tr l i). Doanhthuthu nkhụngbaog m: +Doanhthuho t ngti chớnh(tr doanhthu t ho t ng chothuờthi tb ,mỏymúccúng ii ukhi nkốmtheo); +Doanhthucỏcho t ngb tth ng:Thanhlý,nh ngbỏn tis n,thuti nph tviph mh p ng,thucỏckho nn khúũi óx lý Lao ng Lao ng c a doanh nghi p l ton b s lao ng doanh nghi pqu nlý,s d ngvtr l ng,tr cụng. Lao ngc adoanhnghi pkhụngbaog m: +Nh ngng inh nv tli uc adoanhnghi pv lmt igia ỡnhh (lao nggiaỡnh). +Nh ngng iangtrongth igianh cngh c acỏctr ng, trungtõmg i nth ct pmdoanhnghi pkhụngqu nlývtr l ng. +Nh nglao ngc acỏcliờndoanhg i nmdoanhnghi p khụngqu nlývtr l ng. V i cỏc doanh nghi p t nhõn thỡ nh ng ng i l thnh viờn tronggiaỡnhcúthamgiaqu nlýs nxu tho ctr cti ps nxu t, nh ng khụng nh n ti n l ng, ti n cụng thu nh p c a h l thu 524 nh ph nh p,baog mc l inhu nkinhdoanhcng lao ngc adoanhnghi p. Thu nh p c a ng ctớnhl i lao ng L t ng cỏc kho n m ng i lao ng nh n c s tham gia c a h vo quỏ trỡnh s n xu t kinh doanh c a doanh nghi p. Thunh pc ang ilao ngbaog m: +Ti nl ng,ti nth ngvcỏckho nph c p,thunh pkhỏc cútớnhch tnh l ng:G mti nl ng,ti ncụng,cỏckho nph c p v ti n th ng l ng; cỏc kho n ph c p v thu nh p khỏcc ang ilao ng ch chtoỏnvochiphớs nxu t,vo giỏthnhs nph mnh ph c pca3,ph c p t ,ph c pi l i, n gi a ca, tr c p thuờ nh v cỏc kho n ph c p th ng xuyờn,khụngth ngxuyờnkhỏcchong ilao ng.Baog mcỏc hỡnhth ctr b ngti n,b nghi nv tnh :Th cph m, u ng, nhiờnli u,qu nỏo(tr qu nỏob oh lao ng). +B ohi mxóh itr thayl ng:Lkho nc quanBHXHchi tr chong ilao ngc adoanhnghi ptrongth igianngh m, thais n,tain nlao ng theoch quy nhhi nhnh. +Cỏckho nthunh pkhỏckhụngtớnhvochiphớs nxu tkinh doanh:Lcỏckho nchitr cti pchong ilao ngnh ngkhụng h ch toỏn vo chi phớ s n xu t m ngu n chi l y t qu khen th ng,qu phỳcl i,l inhu nc ach doanhnghi ct cỏc ngu nkhỏc(qut ng,th ngc ac ptrờn ). úng gúp c a ch doanh nghi p v i BHXH, b o hi m y t , kinh phớ cụng on Ls phỏtsinhótrớchtrongnmmch doanhnghi ps n p chong ilao ngt ic quanb ohi mxóh i,b ohi myt v kinhphớcụngon.õyls ótrớchtrongnm,baog mc s ó 525 n p v s ch a n p cũn n c quan b o hi m xó h i, y t v t ch ccụngon. 10 Ngu n v n L ton b s v n c a doanh nghi p c hỡnh thnh t cỏc ngu nkhỏcnhau:Ngu nv nch s h uvcỏckho nn ph itr c adoanhnghi p.Ngu nv ng m: +Ngu nv nch s h u:Ltonb ngu nv nthu cs h u c ach doanhnghi p,c acỏcthnhviờntrongcụngtyliờndoanh ho c cỏc c ụng cụng ty c ph n, kinh phớ qu n lý cỏc nv tr cthu cn plờn + N ph i tr : L t ng cỏc kho n n phỏt sinh m doanh nghi pph itr ,ph ithanhtoỏnchocỏcch n ,baog mn ti n vay (vay ng n h n, vay di h n, vay n c, vay n c ngoi), cỏc kho n n ph i tr cho ng i bỏn, cho Nh n c, cỏc kho n ph i tr cho cụng nhõn viờn (ti n l ng, ti n ph c p ) v cỏc kho nph itr khỏc. 11 Ti s n Lt nggiỏtr cỏctis nc adoanhnghi p.Tis nc adoanh nghi pbaog m:Tis nl u ngv ut ng nh n,tis nc nhv ut dih n. +Tis nl u ngv ut ng nh n:Lnh ngtis nthu c quy ns h uvs d ngc adoanhnghi p;cúth igians d ng, luõnchuy n,thuh iv ntrongm tchukkinhdoanhho ctrong th i gian m t nm. Ti s n l u ng t n t i d i hỡnh thỏi ti n (ti n m t, ti n g i ngõn hng, cỏc ch ng ch cú giỏ tr nh ti n, vngb c,ỏquý),giỏtr v tt hnghoỏ,cỏckho nph ithu,cỏc kho n ut tichớnhng nh n. +Tis nc nhv ut dih n:Ltonb giỏtr cũnl i 526 c atis nc nh,giỏtr chiphớxõyd ngc b nd dang,cỏc kho n ký qu , ký c c di h n v cỏc kho n u t ti chớnh di h nc adoanhnghi p. Tis nc nhlnh ngt li ulao ngcúth igians d ng trờn1nmvcúgiỏtr t 10tri u ngtr lờn.Tis nc nh baog mtis nc nhh uhỡnh,tis nc nhvụhỡnhvtis n c nhthuờtichớnh. 12 L i nhu n Ls l inhu nthu ctrongnmc adoanhnghi pt cỏc ho t ng s n xu t kinh doanh, ho t ng ti chớnh v cỏc ho t ngkhỏcphỏtsinhtrongnmtr ckhin pthu thunh pdoanh nghi p (l i nhu n tr c thu ). õy l t ng l i nhu n c a ton doanh nghi p, t c l ó c bự tr gi a cỏc ho t ng cú lói v ho t ngb thual 13 úng gúp cho ngõn sỏch nh n c Lcỏckho nthu ,phớ,l phớvcỏckho nn pkhỏcmdoanh nghi pón pvongõnsỏchnhn ctrongnm.C th g m: + Cỏc kho n thu : Thu GTGT bỏn hng n i a, thu GTGT hngnh pkh u,thu tiờuth cbi t,thu xu tkh u,thu hng hoỏ nh p kh u, thu mụn bi, thu ti nguyờn, thu thu nh p doanhnghi p +Cỏckho nphớ:Ch tớnhnh ngkho nphớph in pchongõn sỏchnhn c,nh :Phớgiỏm nhhnghoỏxu tnh pkh u,phớ ki md ch +Cỏckho nl phớ:Ch tớnhnh ngkho nl phớph in pvo ngõn sỏch nh n c, nh : L phớ tr c b , l phớ c p gi y ch ng nh nngkýkinhdoanh,l phớ achớnh,l phớb oh quy ns h u cụng nghi p, l phớ c p gi y phộp xõy d ng, l phớ qu n lý 527 ph ng ti n giao thụng, l phớ c p h n ng ch, gi y phộp xu t nh pkh u +Cỏckho nph thuvph in pkhỏc. N p ngõn sỏch khụng bao g m cỏc kho n: úng gúp t thi n, ngh cỏcphongtroonth , ngh xõyd ng aph ngn i doanhnghi p t ms nxu tkinhdoanh 14 T su t l i nhu n trờn v n Lt l c at ngs l inhu ntr cthu thu ct cỏcho t ng s n xu t kinh doanh, ho t ng ti chớnh v cỏc ho t ng khỏcphỏtsinhtrongnmc adoanhnghi pchia(:)chot ngngu n v nbỡnhquõnnmc adoanhnghi p. T ngngu n + T ngngu n v n unm v n = bỡnhquõnnm T ngngu n v ncu inm T su t l i nhu n trờn v n ph n ỏnh: M t ng v n b trongm tnmsinhl i cbaonhiờu ngl inhu n? 15 T su t l i nhu n trờn doanh thu Lt l c at ngs l inhu ntr cthu thu ct cỏcho t ng s n xu t kinh doanh, ho t ng ti chớnh v cỏc ho t ng khỏcphỏtsinhtrongnmc adoanhnghi pchia(:)chot ngdoanh thuthu nc adoanhnghi pdotiờuth s nph m,hnghoỏ,cung c pcỏcd chv vcỏcthunh pkhỏc. Ch tiờu t su t l i nhu n trờn doanh thu ph n ỏnh k t qu tiờuth cm t ngdoanhthuthỡcú cbaonhiờu ngl i nhu n? 528 Scope of the data Data in this book was combined from data sources of annual enterprisessurveyconductedbytheGanneralStatisticsOfice(GSO) whichwereactuallyoperatingattimepoints31/12annualy. Enterprise 529 The term "enterprise" in this book is an economic unit that independently keeps business account and acquires its own legal status. It is set up by Enterprise Law. There are following types of enterprise: +Domesticenterprise(includingstateenterprisesandnonstate ones); + Enterprises with 100% foreign capital and foreign joint ventureenterprises. Numberofenterprisesandstatisticalindicatorsofenterprisesis only counted for enterprises, which are still operating by 31 Decembereveryyear.Itdoesnotincludefollowingenterprises: + Enterprises that received business license, tax codes but still donotoperate; +Enterprisesthatweredissolved,jointedtootherenterprisesor changed type of business activity; Enterprises that got operation permissionbutdonotlocateinlocalarea(searching,butnotfound); + Economic units that not independently keep business accountsuchasbranches,dependenteconomicunitsandothernon economicbodies. Thus, concept of enterprise and number of enterprises in this bookaredifferentwiththatgotbusinessoperatingpermissionfrom Government functional agencies; because that is cumulative registeredfigureduringaperiodoftime,italsoincludesenterprises thatdonotoperateorgetbusinessoperatingpermission,butstilldo not operate. The concept is also different with that has been published by The Ministry of Finance, where including enterprises thatgottaxcode,coveringalsoenterprisesdidnotoperatebutstill could not abolished because they still had outstanding of tax payment to the Government and enterprises provided tax code but stilldidnotyetoperate. 530 Enterprises are also units in stratifying by type of enterprise, economic industries, region and provinces. Concerning enterprises, which have many branches, located in different provinces/cities, operating results of whole enterprise will be allocated to province/city where their headquarters is located. Concerning enterprises, which engaged in many different kinds of economic activity,industryoftheenterprisewillbeassignedtomainindustry (seeconceptinsector6). Domestic enterprises 3.1.Stateenterprises: Itincludesfollowingtypes: +Enterpriseswith100%ofstatecapitaloperatingaccordingto enterprise law and under control of central or local Governmental agencies. +Enterpriseswith100%ofstatecapitaloperatingaccordingto enterprise law, which are limited liability companies and under controlofcentralorlocalGovernmentalagencies. + Stock companies with domestic capital, of which the Governmentsharesmorethan50%registeredcapital. 3.2.NonưStateenterprises Theyareenterprisessetupbydomesticcapital.Thecapitalmay be ownedby cooperative, private with or individual group or the Government when capital of the Government is equal or less than 50% of registered capital. There are following types of non state enterprises: +Cooperatives; +Privatecompanies; +Cooperativenamecompanies; 531 +Privatelimitedliabilitycompanies; +Privatestockcompanies; +Stockcompanieswith50%andlessthanofregisteredcapital sharedbytheGovernment. Foreign direct invested enterprises (FDI enterprises) Theyareenterpriseswithcapitaldirectlyinvestedbyforeigners, not separated by per cent of capital shared. There are following typesofdirectinvestmentbyforeignerenterprises: +100%ofcapitalinvestedbyforeigners; + Joint venture enterprise between domestic investor and foreigner. Business industry (activity) Industrialclassificationinthisbookisbasedonmainactivityof enterprises. Each enterprise could belong to only one unique economic activity it is main activity. Main business activity is one that contributes the largest share to total gross output of the enterpriseoractivitythatwasprojectedwhentheenterprisesetup. It decides acting direction and duty of the enterprise. If could not basing on the above criteria, we can base on number of employee, and main activity of the enterprise is one that used the highest numberofemployeeduringtheyear. Net turnover Itistotalincomeofenterprisegainedbysellingitsproductsor services after subtracting taxes (excise duties, export tax, value added tax by method of payable direct) and other reduction (discounting,reducingsellingprice,returninggoods). Netturnoverdoesnotinclude: 532 + Turnover gaining by financial activity (except lending asset withitscontroller); + Turnover gaining by special activity such as: selling off asset, gettingmoneyduetopartnerviolatescontract,gettingmoneyfrom baddebtthatwasprocessed Employees Itistotalofpersonsenterpriseusesandpayswageorsalary. Employeesofenterprisedoesnotinclude: + Persons who receive material of the enterprise to produce goodsattheirhome(householdemployees). + Persons who are working as apprentices sent from schools, trainingcenterforpracticeandenterprisedoesnotpaysalary. +Personswhoaresenttoenterprisetoworkbyjointventureof otherenterprisesandtheenterprisedoesnotpaysalary. Concerning private enterprises, member of the proprietors householdswhoparticipatesinmanagementordirectlyworkingfor the enterprise but does not get salary or wage their income is mixed with the profit of business they are also considered as employeesoftheenterprise. Compensation of employees It is total earnings that employees gain by participating in business or production process of the enterprise. Compensation of employeesincludes: + Salary, bonus and other allowances such as: salary, wages, subsidize, bonus and other allowance counted as production cost like paying for allowance of working at third shift, travel subsidize, meal during working day, renting house, and other regularly, non regularly allowance. This paying is in any form, in cash or in kinds suchasfood,beverage,clothes(excludingworkingsafetyclothes). 533 + Social insurance paid replacing salary: it is amount of money thatsocialinsuranceagenciespayforemployeeswhentheyareillor in delivery period, or incident period, according to current regulation. + Other incomes which is not counted as production costs: They are amount of budget paying directly for employees but does not count for production costs and cost price of products such as commend and reward fund, social welfare fund, benefit of enterprisesproprietororothersources(gift,rewardfromleader, ) Contributions of the enterprises proprietor to the social insurance, health insurance and trade union budget It is total amount of fund that employers have to contribute to social insurance, health insurance and trade union budget in the year. This is amount deducted during the year, including both amountsthatemployershadcontributedtosocialinsurance,health insurance,tradeunionfundandpayableamountduringtheyear. 10 Capital sources It is total capital of the enterprise that comes from different sources:capitalofproprietor(equity)andotherdebtthatenterprise hastopay(liability).Capitalsourceincludes: +Capitalofproprietor(equity):itistotalcapitalthatbelongsto proprietoroftheenterpriseortomembersofjointventurecompany orofshareholdersinjointstockcompany,fundthatissubmittedto parentcompanybychildcompanies, +Debtshavetopay(liability):itistotaldebtsthatenterprisehas to pay for lender. It includes borrowed money (long term, short term,domesticdebtorabroaddebt);debtsthatenterprisehastopay for sellers, for Government, for enterprise's employees (salary, subsidies, )orothertypeofdebtshavetopay. 534 11 Asset It is total asset of enterprise. Asset of an enterprise includes currentassetsandshortterminvestment,fixedassetsandlongterm investment. +Currentassetsandshortưterminvestment:itisassetthatowned and used by enterprise. It has time of use, time of rotation, and recovering its value in certain business period or in one year. Current assets exist in term of money (cash, payin, certificates having value like money, gold and jewelry), values of goods and materials,receivable,shorttermfinancialinvestment. + Fixed assets and longưterm investment: it is total remaining values of fixed assets, value of under construction projects, amount of paying security, amount of longterm consigning and other long termfinancialinvestmentamountoftheenterprise. Fixedassetisproductionmeansthathastimeofusemorethan one year and its value is equal or greater than 10 million Vietnam dong(VND).Fixedassetincludestangible,intangiblefixedassetand financialhiredfixedasset. 12 Profit Itisamountofgainbeforepayingtax(profitbeforepayingtax) from business, financial and other activities of enterprise during a year. It is total profit of enterprise. That means amount remained aftertakinggainminuslossofallactivities. 13 Contribution to state budget It is total amount of tax, fees, charges and other type of charge that enterprise has to submit to state budget during a year. It includes: +Taxes:valueaddedtaxofdomesticsellinggoods,valueadded tax of imported goods, tax of special consumption, tax of exported 535 goods,licensetax,extractingnaturalresourcetax,enterpriseincome tax + Fees: it includesonly amount thatenterprisesubmitstostate budget such as: examination fees of import and export goods, keepingquarantinefees +Otherfees:itincludesonlyamountoffeesthatenterprisehas topaytostatebudgetsuchas:registrationfees,issuingcertificateon taking business fees, land administration fees, issuing certificate on owner'sindustrialrightfees,issuingcertificateonconstructionfees, administration fees for transportation vehicles, giving quota fees, gettingexportandimportpermissionfees +Otheradditionalleviedandpayableamount: Contribution to state budget does not include: charitable contribution, supporting to movement of organizations, unions, supportingtobuildthelocalitywhereenterpriselocated 14 Profit rate compared with capital: It is ratio between total profit before tax gained by production, financial activities and other activities of enterprise during a year andaveragecapitalofenterpriseduringtheyear. Totalcapitalat Totalcapitalat beginningofthe + theendofthe Average year year capitalofthe = year Profit rate compared with capital reflects: how much profits gainedbyoneunitofcapitalinvestmentduringayear? 15 Profit rate per net turnover It is ratio between total profit before tax gained by production, financial activities and other activities of enterprise during a year 536 andtotalturnovergainedbysellinggoods,serviceandotherincome ofenterpriseduringayear. Profitratepernetturnoverreflects:howmuchprofitsgainedby oneunitofnetturnover? 537 Chu trỏch nhim xut bn: Giỏm c - Tng Biờn ThS. VN CHIN Biờn tp: VNG NGC LAM Trỡnh by: TRN KIấN - DNG THNG In 315 cun kh 16 ì 24 cm ti NXB Thng kờ - Cụng ty C phn In Khoa hc Cụng ngh Mi a ch: 18 Lc Long Quõn, Ngha ụ, Cu Giy, H Ni S xỏc nhn KXB: 1648-2016/CXBIPH/01-19/TK Cc Xut bn, In v Phỏt hnh cp ngy 27/5/2016 QXB s 108/Q-NXBTK ngy 28/7/2016 ca Giỏm c - Tng Biờn NXB Thng kờ In xong v np lu chiu thỏng nm 2016. 538 ... tkinhdoanh c acỏcdoanhnghi pVi tNamgiaio n200 52014 Part2: IntegrateddataonbusinessresultsofVietnameseenterprises intheperiod201 02014 AChia theo khu vực thành phần kinh tế By ownership 01.S doanhnghi... results of Vietnamese enterprises in the period 2010- 2014 The publication consists of parts: Part 1: Overview of development of Vietnamese enterprises in the period 2010- 2014; Part 2: Integrated... of number of average employees of an enterprise from 35 labors in 2010 to 30 ones in 2014 Chart3: Numberandgrowthinnumberofenterprisesinperiod201 02014 In the enterprise sectors, the labors of