(jo 01 (162)-2017^ TAI CHINH VI MO
Nhii-ng diim moi chu yiu ciia Thong tu s6 99/2016/TT-BTC
ve viec hoan thue gia tri gia tang
Nguyin Thj Huyin Trang*
TOM TAT
Vdo ngdy 25/07/2016, Bp Tdi chinh dd ban hdnh Cong van so 10315/BTC-TCT vi vi?c th^c hi?n Lugt s6106/2016/QH13 su-a ddi, bd sung mgt s6 diiu cua Lugt qudn ly Thui Vdo ngdy 29/06/2016, Bp Tdi chinh ban hdnh Thong tu s6 99/2016/TT-BTC hu&ng dan hodn thui VAT. Trong bdi viet ndy, tdc gid si phan tich mpt so diem m&i cua Thong tu ndy.
• Til' khda: Thong tu 99; hodn thui GTGT, Lugt s6106/2016/QHl3.
ABSTRACT
On Jidy 25"^ 2016, Ministry of Finance issued the official correspondence number 10315/BTC- TCT on the implementation of the Law number 106/2016/QH13 amending and supplementing a number of articles of the Tax Administration Law. On June 29^ 2016, Ministry of Finance issued the Circular number 99/2016/TT-BTC on guiding the VAT refund. In this article, the author will analyze some new points of this circular.
• Keywords: Circular number 99, VAT refund. Law number 106/2016/QH 13.
De dam bao quyen Igi cung nhu thuc hien cac nghTa vu ciia doanh nghiep trong ke khai, nop, quyet toan cac sac thue theo quy djnh phap luat thue hien hanh. Vi vay, vice ap dung mgt sd luat thue mdi trong giai doan nay la hel sire can thiet. Hoan thue GTGT lil mgl che dinh het sire tien bd ciia Luat thue GTGT. Thdng tu so 99/2016/TT-BTC hudng d3n vc vice quan ly hoan thue gia trj gia lang ciia ngudi nop thue thudc CO quan thue quan ly theo quy djnh ciia Lual Ngan sach Nha nudc, Lual Thue gia in gia lang. Luat Quan l\ thue va cac
\ an ban hudng dan thi hanh.
Thdng tu so 99/2016/rT- UrC \ e viec hoan thue GTGT cd nhung diem mdi nhu sau:
,)/('/ Id, sua ddi. bd sung qu>
dinii \ c cac tru'iTng hgp hoan thuc
Co sd kinh doanh trong Ihang, quy cd hang hda, djch vu xuat khau neu cd sd thue GTGT dau vao chua dugc khau trir tir 300 trieu Ird len thi dugc hoan thue GTGT theo ihang, quy, trir irudng hop dd la hang hda nhap khau de xuat khau, hang xuat khau nhung khdng xuat khau tai dia ban boat ddng hai quan. Nhu vay, se khdng cdn Irudng hgp hoan thue ddi vdi sd thue GTGT dau vao chua dugc khau trir hel trong Ihang hoac quy.
Vi du: Doanh nghiep A thuc hien khai thuc GTGT theo quy, tai ky tfnh thue quy 111/2016 co so thue GTGT chua dugc khau trir hel la 80 trieu thi doanh nghiep A dugc khau trir vao ky tinh thue quy IV/2016, Trudng hop cac ky tfnh thue qu\' IV/2016, quy 1/2017 va quy 11/2017 van cdn sd Ihue GTGT chua duac khau trir
hel thi doanh nghiep A chuyen sd thue GTGT chua dugc khdu trir hel de liep tuc khau trir tai ky tinh thue quy III/2017 va cac ky tfnh thue tiep theo.
Ve tiep nhan ho stf hoan thue theo hinh thirc truyen thdng cdn dugc tiep nhan hd sa dien tir. Ve bii trir sd thuc dugc hoan vdi sd thue cdn ng, Co quan thue cd trach nhiem xac djnh sd lien thue, lien cham ndp, lien phat va cac khoan thu khac cdn ng de bii trir vdi sd tien thue gia tri gia tang dugc hoan. Trong dd, tien thui ng phai bii trir bao gdm: lien thui ng do nganh Thue quan ly tren He thdng img dung; tiin thui ng (trir tien phf, lien le phi hai quan) do CO quan hai quan cung cap;
lien ihuc ng Ngan sach Nha nuac theo van ban de nghj ciia cac ca quan cd Iham quyen.
^ Ths. Gidng vien Tnrdng DH Mo - Bia chdt
Tap chi nghien cufu Tai chinh ke toan ^
TAI CHINH VT MO (sS 01 (162)-2017^
Ve mirc tien cham ngp: £}di vdi khoan ng tiin thui phat sinh trudc ngay 01/7/2016 nhung sau ngay 01/7/2016 van chua nop thi tir ngay 01/7/2016 chuyin sang ap dung muc tinh tiin cham nop 0,03%./ngay. Trudng hgp ngudi nop thui khai thieu tiin thui ciia ky thui phat sinh trudc ngay 01/7/2016 nhung sau ngay 01/7/2016, CO quan nha nudc cd tham quyln phat hien qua thanh tra, kiem tra hoac ngudi nop Ihue lu phat hien thi ap dung tien cham nop theo mifc sau (tinh tren sd tiin thui khai thilu): - 0,05%/
ngay (hoac muc phii hgp quy djnh ciia van ban phap luat timg thdi ky) tir ngay phai nop theo quy djnh ciia phap luat den hit ngay 30/6/2016. - 0,03%/ngay tir 01/7/2016 den ngay ngudi nop thue nop vao NSNN.
Luat mdi van giir nguyen quy_ dinh co sd kinh doanh nop thue gia trj gia tang theo phuong phap khau trir thue niu cd sd Ihue gia tri gia tang dau vao chua dugc khau trir het trong thang hoac trong quy thi v^n dugc kh5u u-ii' vao ky tiep theo. Tuy nhien, luat lai bai bo quy djnh vc Irudng hgp luy ke sau it nhdt !2 thang linh lir thang dau lien hoac it nh^t sau 04 quy tfnh lir thang dSu tien phat sinh sd thue gia tri gia tang dura dugc khdu trir ma vSn cdn sd thue gia trj gia tang dau vao chua duac khau trir ihi ca sd kinh doanh duoc hoan Ihul. Luat bd sung them quy dinh co sd kinh doanh khdng duac hoan thue gia In gia tring ma dugc ket chuyin sd ihuc chua dugc khau trir ciia du an dau tu theo quy dmh ciia phap luat vc dau tu sang ky tilp liico ddi vdi cac irtrdng hop- Du
•\\-\ dau lu cua cy sd kinh doanh khdng gdp du sd \dn dilu Ic nhu d:i dang k\ kmh doanh nizanh
nghi, du an dau tu khai Ihac tai nguyen, khoang san dugc cap phep tu ngay 01/7^016 hoac dy an dau tu san xuat san pham hang hda ma tdng gia trj tai nguyen, khoang san cgng vdi chi phi nSng lugng chilm 5 1 % gia thanh san pham trd len theo du an ddu tu.
Hai Id, hoan thue doi vdi hang hda, dich vu xuat khau
Ca sd kinh doanh trong thang (ddi vdi trudng hgp ke khai dieo thang), quy (doi vdi trudng hgp ke khai theo quy) cd hang hda, djch vu xuat khau ed sd thui gia trj gia tang dau vao chua dugc khau trir tir 300 trieu ddng trd len thi dugc hoan thue gia tri gia tang theo thang, quy; trudng hgp trong thang, quy sd thui gia trj gia tang dau vao chua dugc khau trir chua du 300 trieu dong thi dugc khau trir vao thang, quy tiep theo.
Torn lai, nhtfng sira ddi, bd sung ye viec hoan thui GTGT, da khac phuc dugc nhugc diim danh thue triing lap giffa cac khau, ddi vdi ciing mgt loai hang hoa, djch vu hay ciing mgt chii the nop thue, tir khau san xudt, lun thdng den tieu diing cua ihul doanh thu. Nd la ddng iuc dl doanh nghiep kinh doanh hang hda, djch vu chju thue ihuc hicn nghiem chinh c h i d d hda dan, chimg lir, che do ke toan,
Nhung van de can chii y khi ban hanh sira doi cac van ban dudi luat ve hoan thue GTGT
KJii hoan Ihien cac van ban quy djnh chi till va hudng din thi hanh viec hoan thue GTGT can giai quyet triet dl nhifng vudng mac da phat sinh trong thuc tien, dam bao linh kha thi tren ca sd phil hgp vdi thuc lien kinh tl - xa hdi Viet Nam. Cu the nhu sau:
Thu- nhat, doi tugng dugc hoan thui
Viec khdu t m thue GTGT ddu vao xuat phat tij each xac dinh thui GTGT theo phuang phap khau tru. Cu the s6 thue GTGT phai nop = Thue GTGT dau ra - Thue GTGT dau vao dugc khau trii. Khi nao tinh thue GTGT ddu ra va hang hda, dich vu nao chju thue GTGT... da dugc quy dinh cu thi trong Luat thui GTGT.
Vdi cdng thiit tren day, ddi tugng nop thue chi dugc tien hanh kh^u trir va hoan thue GTGT vdi dilu kien:
- Hang hda, dich vu ban ra phai la nhifng hang hda, djch vu chiu thui GTGT.
- Hang hda, djch vu mua vao phai la nhijng hang hda, dich vu chju thue GTGTva phai gdn liin vdi qua trinh tao nen hang hda, dich vu ban ra.
Nhu vay, cac ddi tugng dugc hoan thui GTGT ngay cang dugc md rdng. NIU nhu tai thdi diim ban hanh Luat thui GTGT quy djnh chi cd 3 trudng hgp dugc hoan thui. Xuat phat tir tam quan trgng ciia viec hoan thue cun^ nhu ban chat cua viec hoan Ihul, phap lual Ihul GTGT nen cd nhifng sira ddi theo hudng thu hep cac ddi tugng dugc hoan thue cu the;
_ - Chi thirc hien hoan thui cho ddi tugng xuit kJi§u hang hda, djch VII va cac ddi lugng la cac CO sd kinh doanh mdi lhanh lap, dau lu mdi tai san cd djnh.
- Hoan thue trong trudng hgp CO quyet djnh xir ly hoan Ihul ciia CO quan Nha nudc cd thdm quyen,
- Trudng hgp ddi tugng nop thuc la td chirc, dan vi sap nhap, hgp nhal, chia tach, giai ihl, pha san cd so thui GTGT nop thira thi ca quan thue thuc hien viec thoai thu khi quvcl loan thui.
Tap chi nghien cflu Tai chinh k4 toan
(jSifOl (162)-2017^
TAICHlNHVTMd
- D6i vdi tnrdng hgp ca sd kinh doanh trong 3 thaiw lien tyc trd len cd liiy ke so thue diu vao dugc khdu trii ldn hem sd thui ddu ra nhung phai vugt raOt ngudng nhat dinh neu s6 thue dug^ hodn khdng ldn, tot nhdt nen chuyen l^i cho ldn khdu trii sau nhdm tilt kiem chi phi hdnh thu.
Thfr hai, v l ca chi trinh tu hoan thui
Theo thdng ke, trung binh hang nam c6 khoang 5.000 hh so hoan thui tren ca nudc. Trong khi dd quy dinh ve tiidi h£in xem xet ho sa hoan thue rat chat, trung binh cif trong vdng 15 ngay, khdng qua 30 ngay. Do vay, mdt so doanh nghiep da gian 1 ^ ho so chiing tu ^ia mao dl chilm doat hang ty ddng tiin hoan thue. Vdi thdi gian hoan thue trong vdng 15 ngay, tdi da 30 ngay la qua ngdn ea quan thue khong c6 dii thai gian de kiem tra, thdm dinh hd sa chiing tir hoan thue nen khdng thi phat hien dugc nhiing sai pham lgi dung khai man ciia doanh nghiep. De khdc phuc tinh trang tren cdn tiin hanh phan loai ddi tugng hoan thue theo nhung tieu chi ve tinh tuan thii quy dinh phap luat vl khdu trir, hoan thui.
Thur ba, vl hd sa hoan thui Vdi timg ddi tugng dugc hoan thue, timg trudng hgp hoan thue phap luat yeu cau cac hd sg chung tir khac nhau. Song tinh chinh xac hgp phap, hgp ly cua cac chifng tir thi ca quan thui khd cd the kiim tra ft ra la trong trudng hgp hoan thue ddi vdi hang hda la ndng san thuc pham xuat khau qua cac khau dudng bd, thanh toan khdng qua ngan hang. Trudng hgp can bg thui thdng ddng vdi cac doanh nghiep chap nhan cac chiing tir gia de chia nhau sd tien hoan thue. De gdp phan khac phuc nhtfng tieu
cvc tren cdn xay dimg mgt quy trinh h o ^ thue hgp ly, d|ic b i ^ trong dd phan dtnh nghia vy, t r ^ h nhi6m mgt each minh b^ch, F5 r ^ g cua n h ^ vi6n ca quan thui trong cdng tac h o ^ thue.
Thi^ tir, v l chi dd hda dem chiing tir
Mdt trang nhihig khd khan vudng mdc idn nhat trong qud trinh thuc hien Lulit thue GTGT d nudc ta la vdn d l ve hda dem chiing tii.
Cd thi nhSn di?n gian 1 ^ trang hoan thue GTGT thdng qua hda don chirng tu bao g^m:
- B ^ hang nhung khdng xudt hda dan dl che ddu doanh thu ddu ra lam co sd cho vi|c tinh thue GTGT nhdm chiem dogt so thud GTGT ngudi mua da n^p cho ngudi ban d l ngudi ban ngp vao Ngan sach Nha nudc.
- Xuat hda dem khi ban hang hda, nhung gia ca va s6 lugng hang hda ghi trang lien 1 nhd hon li6n 2. Vdi each gian lan nhu v$y, so thue GTGT thu dugc d ddu ra ciia ngudi ban thj it ma so thue ddu \ko phai khdu trir cho ben mua thi ldn. NSNN thdt thu ldn.
Ngoai ra, trong trudng hgp nay doanh nghi8p ban do gia trj ghi tr8n hda dem thdp nen se tron mgt phan thue thu n h ^ doanh nghi$p, doanh nghiep mua do hda dem ghi cao hon so vdi thuc t l nhdm tang khoan chi phi dau vao de tron thue thu nhap doanh nghi?p.
- Khdng cd giao dich mua ban trong thyc tl nhung ben ban van xuat hda dan giao cho ben mua nhdm hgp thiic hda sd hang ddu vao cho ben mua khi khau trir thui, hoan thue.
- Hda dan that dugc ban mua, danh cap hoac cao sira lien 2 sau do ben mua tu y ghi gia ca sd lugng hang hda, ^ia tinh thue bao nhieu tiiy thich de dugc khau tni.
h o ^ thui. Thdng dong vdi c ^ doanh nghiap xuat khdu \$p hda don khong de kS khai hoaJn thue khi xudt khdu sau do chia nhau s6 tiin hoin thui.
Nhu v^y, vi$c gian l$n bdng hda don dl hoan thui la cfin b?nh khd tim thu6c chiJa. Bk khdc phyc hi§n tugng niy BO Tii chfnh dS cd nhieu g j ^ p h ^ , trong dd yeu cau doanh nghi$p khi mua hda dan phai tien h M i ddng ddu, ten, dia chi, ma so thui cua dem vi mmh len tiing so hda dan nray tai ca quan thui noi cung cap hda don. Ding thdi cdc quy dinh hudng dan ciia Bg Tdi chfnh ciing quy dmh trdch nhi?m ciia cac t6 chuc, ca nhan sir dyng hda don tu in phai ^ n g k^ theo mlu hda don, 1^ hieu, so lugng, noi in vdi Cyc thug tinh, thfknh ph6 noi ddng try sd va thdng bao mdu hda dem din cac co quan ndy de theo doi, quan ly. Nhiing giai phap nay khdng phdt huy dugc hit hl€u qua niu khdng giai quyet dugc nhung vdn d l bat cdp trong chfnh sdch thui va phdp lu|t thue ciia cac co quan quan ly Nhd nudc.
Hodn thui GTGT la mgt chi dinh hit siic tiin bg ciia Luat tliul GTGT Hoan thui GTGT giu vai trd, y nghTa to IOTI Irong vi^c bdo ddm tinh cdng bdng, binh ddng cho cdc chii thi ngp thue, kich thi'ch, ddy manh boat dgng xuat khdu hdng hda, dich vu eua doanh nghiep ndi rieng, ciia nen kinh te ndi chung.
Tai li^u tham khao:
S(5 Tai chinh 2015: To trinh Chinh phil ve Du thdo Nghi djnh quy djnh chi tiet thi hdnh Ludt thui GTGT vd Lual sua doi
BenJM. Tera 1996: Excises (Tax Id design and drafting), Volume I, IMF.
Kyyeu hoi thdo khoa hoc "Gian ldn trong khdu trir lhu4, hoan thui vd hu&ng hodn thien ihue GTGT trong tien trinh hoi nhgp AFTA (CEPT) thdng 1/2003
