Tmh hinh thu'c hien
Luat Thue thu nhap doanh nghiep tai cac DNNVV
tren dia ban huyen A Ludi
N Q O Y I N D i m CHIEN- TRtTdNQ H6NQ QaANG"
Cac doanh nghi$p (DN) d^u la dd'i trf^g phai thtfc hi$n nghfa vy thu§'d6l v6i Nha nrf^c, do do, hp d i u tinh toan khi n6p thuC bdi no lign quan dgn Itfi ich cua DN. D i i u n&y da d i n dgn tinh trang nhilu DN tim each d^ ndp thufi'cang ft cang td't. Vi thg; nhtfhg vi pham v l thud'vin tid'p diln dtftfi cac hinh thtfc, nhtf: tim ke hd, lach lu$t di tranh thud', tang chi phi d l giam thu nh$p chiu thug*. Tham chi, m0t sfiTDN con trdii thud', nhtf: h^ch toan sai chi phi, doaiih thu... gay kho khSn phtfc t^p trong qua trinh quan ly thud'va anh htfdng dgn hi^u qua ho^t ddng cua ctf quan thud". Chi'nh vi v§y, vi$c danh gia tinh hinh thiXc hi^n L u | t Thug* thu nh$p doanh nghidp t^i cac DN nho va vtfa (DNNW) trdn dja ban huy$n A Ltf^ la c i n thigt, tit do, dtfa ra mOt sfiTgiai phap nhhm nSng cao trdch nhifm thtfc hidn Lu$t Thug* thu nh^p doanh nghigp hifn nay.
THI/C TR/^NG
Dd danh gid vd tinh hinb thuC hidn Ludt Thue thu nhdp doanb nghidp tai cac D N N W tren dia bdn huydn A Lrf^ trong giai doan 2017-2019, bdn canh ngudn sd lidu tff Cue Thud tinh Thffa Thidn Hud vd Chi cue Thue huyen A hndi, nhdm tdc gid dd tidii hanh khdo sdt 95 D N N W tren dia bdn huy^n A Lffdi, kd't qud nhff sau;
Ve quan ly cdng tdc n$p thue TNDN A Lffdi la mdt d-ong nhOtog huydn ngheo d mien nui bidn gidi ciia dnh Thffa Thidn Hue vdi sd' DN It vd ngudn vdn thd'p, trong do, chiem hdn 90% Id DNNVV, vi \%y, thu thue hang nam ciia dia phffdng cung nho, chl tff 21 den hdn 23 ty ddng/ndm.
Vdi sd Iffdng DN it, c6 ngudn vdn thd'p nhrf vgy, nhrfhg thrfc trang chd'p hdnh Ludt Thud thu nhdp doanh nghidp trdn dia bdn lai didn ra chrfa hidu qud. Cu fad, dieo sd lidu bdo cdo ciia Cue Thue
^ i T h f f a Thidn Hud, trong nam 2019, )' thud' phai ndp sau kidm tra (bao truy thu, phat vd truy hodn) tai cdc
DNNVV huyen A Lrfdi dat trung binh gin 50 tridu ddng/cudc, trong khi con sd ndy ddi vdi todn Tinh cbi cd 28 tridu ddng/cudc, chffng to mffc do ndm bdt vd tudn thij phdp ludt cua cac DNNVV tai dia phrfdng cdn nhieu ban che so vdi mdt bdng chung cua Tinh.
Do huydn A Lffdi la vimg cd dieu kien kinh t d - x d hdi ddc bidt khd khdn, ndn cdc DN khi mdi thdnh ldp deu drfdc hrfdng chinh sdch rfu ddi thue. Cu the Id midn thud trong 4 ndm dlu tidn va giam 50% sdthudphdi nop trong 9 nam tiep theo, do dd, ty trong thue thu nhaip doanh nghiep (TNDN) thu dffdc tff cdc DN so vdi tdng sdthu ve thue TNDN ddu rat tha'p, nam 2019 chi dat 7,14%. Cdc DN trdn dia ban hien vSn chffa thrfc hidn dung quy dinh cfia phdp ludt vd vide ndp thue, so' Iffdng DN nd thue vd sd tien thud'cdn nd dong cao, ty Id nd dpng/sd thud da thu chie'm ty trong ldn, ndm 2019 Id 56,91% (Bang 1).
Ve kS khai, ngp, quydt todn thue dp d^ng tgi DN Theo ke't qud khao sdt cua nhdm tdc gia, cd gan 60% DN cam thd'y thuan ddn, de ddng trong ke khai vd quyd't todn thud. Didu ndy cbo thay, cdc DN thffc hi?n kd kbai vd quyet toan thud TNDN theo hffdng ddn gidn hda thu tuc, nhanh chdng vd ddm bdo ddng ludt dinh hdn so vdi trffdc ddy.
Tuy nliien, trong sd95 DN dffdc dieu tra, chi cd gin mdt ni3fa so' DN (chie'm 45,26%) cho rang, cbi phi de DN tudn thu thu tuc hdnh cbinh d mffc thap. Dieu ndy I D ^ ! hpc Kinh t^ - D^i hgc Hu^
• •= hiiuftn A Lffdi
107
KINH TE NQANH - LANH THO
BANG 1: KET QOA QOAN LY CONG TAC NQP THQE TNDN TREN DIA BAN H U Y ^ N A LtTdl Chi tifeuv^ thug" TNDN
Toni; so DN T6ng thu ngSn sdch nha olidc (trieu dong) So thue TNDN da thu dUtJC ttrieu d6ne>
Ti trgng thu^TNDN so v6i t6nfis^thu(%) S^DN nd thu^ (trieu dons) So ti^n thu^ c6n nd dong (triSu d6nEl
Ty If s^ thu^ nd dong/so thu^dathu(%)
^ ^ N a i ^ ^ ^ i i U i ' ' 2018/2017 2017
165 8.718 1.635 18,75 47 318 19,45
2018 165 11.679 830 7,H 35 727 87,59
2019"
ISO 15.513 1.107 7.14 38 630 56,91
+/- 0 2.961 (805) (11,64) (12) 409 68,14
&
0 33,96 (49,24) (62,08) (25.53) 128,62 350,332019/2018 +/- .
15 3.834 277 0,03 3 (97) (30,68)
. %
9.0932,83 33,37 0,42 8,57 (13,34) (35,03)
BANG 2: TINH HINH KIEM TRA VA TRUY THO THGE TNDN TREN DIA BAN HQYgN A LtfCfl GIAI DO^N 2017-2019
— t — _ Chimn SSDNkiemlr,, Iruv thu (trieu ttdnj;) Xd phat (trieu dong)
'dng (trieu dong) Ining blnh/cuoc
• l ^ i ^ H i ^ H H W ^ 2 0 1 8 / 2 0 1 7
in^Hmnut ..i.
30 273147 420 14
30 348 270 618 20,6
30 lil 2A3 990 33
0 75 123 198 6,6
%
027,47 83,67 47,14 47,14
• 2019/2018
^•l- % J 0 399 (27) 372 12,4
0 114,66 (10) 60,19 60,19 N g u f l n : Chi c y c Thue huyen A Lt/cli
cho thify, trong qud tnnh thtfc bidn Luat Doanh nghidp luon gap phai nhffng thdch thffc con tdn tai, nhff: quy dinh phdp ludt phffc tap, dat ra nhieu yeu ciu, didu kien... Ngoai ra, mdt sd mffc phi vd Id phi khdng bdp IJ tao ra chi phi hdnh chinh, chi phi dau tff, pbi va Id phi cao cho DN, hay quy dinh phdp ludt chffa rd rdng, khdng khd thi dd tao thdm cbi pbi cd hoi vd chi phi khdng chinh thffc cbo cac DN. Dieu nay gdy tdn kdm, cdn trd cdc DN dlu tff. phdt trien.
Bdn canh do, co 69,47% DN ddnh gid cao ve tidn ich cfia phin mdm, ffhg dung hd trd quyet todn thue.
Didu nay phdn dnh, cdc DN trdn dia ban da dan thanh thao cdc thao tdc cdng nghd thdng tin khi giao dich.
Cac vffdng mac trong qua trinh kd khai, hodn thien bd sd quyd't todn thud'khi can ddu dffdc giai ddp cu the, rd rdng trdn hd thd'ng trffc tuyd'n va dffdc cdn bd thue hd trd xOf ly nhanh chdng.
Ve thue sudt thud TNDN
Cd 75,79% DN mong mud'n dffdc giam mffc thue sudt thud TNDN de dch tu vdn va tdi dlu tff md rdng sdn xu^t, kinh doanh. Didu ndy cho thay, cdc DN trdn dia bdn mong mudn dffdc giam mffc thue suat de phdt tridn san xuat, kinh doanh, nang cao kha nang canh tranh nh<Lm phdt tridn, chuydn ddi thanh DN cd quy md ldn hdn. Bdn canh dd, vide quy dinh mffc thud suat gidng nhff cdc DN cd quy md ldn se Id thidt thdi, gay khd khdn cho DNNVV trong vi^c thffc hidn diing ludt.
Bdn canh dd, phan ldn cdc DN (76,85%) cho rang, vide chd'p hdnh nghia vu thud se tdt hdn khi thud' suat dffdc gidm. Mgt khi gdnh ndng vd thud dffdc giam bdt, cdc DN se day manh boat dong san xudt, kinh doanh, thffc hien tot hdn nghia vu thud' ciia minh.
Ngoai ra, 71,58% DN cho iing_, cin cd mffc thud sua't ridng de dffdc ho trd.
Didu nay cho thay, Uidng qua boat ddng sdn xudt, kinh doanh, D N N W m o n | mud'n cd mot mffc thud su^t rieng de dffdc ffu ddn ho trd phdt tridn, nang cao ndng Itfc canh tranh va dung vdi nguyen tic tai Ludt Hd trd doanh nghidp nhfi va vffa, dam bao phu hdp vdi kha ndng ho trd cua Nhd ntfdc trong tiftig thdi kJ.
vi thu nhgp chiu thud
Ket qua didu tra cua nbdm tac gia cho thd^y, cd 50,52% DN hieu ro ve phffdng phap xac dinh doanh thu, chi phi drfdc trff, khdng drfdc trff dd lam cd sd dnh thud.
Bdn canh dd, cd 54,74% DN cho biet, ho tbjfy dffdc han che cua quy dinh ve mdt sd khodn chi pbi dffdc trff.
Ngoai ra, cd 47,36% DN cho ring, boat ddng kinb doanh cd hidu qua thdng qua vide DN cd ddng gdp cho ngan sdch nha ntfdc tdt.
V$ thu nhgp du^c miin thud TNDN Theo ket qua dieu tra, chi cd 9,47%
DN ddng y vd vide cin thid't md rong ddi ttfdng dtfdc midn diud, 61,05% DN khdng ddng y. Cac DN cho rdng, vide md rdng dd'i ttfdng se ban che ddng Itfc canh tranh vdi nhau, thay vdo do can quy dinh dung ddi ttfdng dffdc miln thue de hd trd.
Didu tra cung cho thd^y, cd 57,9% DN cho bidt, ho dtfdc tao dieu kidn thudn ldi hdn trong vide tiep can nhffng khoan thu nhdp dtfdc mien thue. Vi A Ltfdi Id vung cd dieu kidn dac bidt khd khan, ndn cdc DN ludn dtfdc htfdng nhidu chinh sach ifti dai thudn ldi nhdt. Ben canh do, tbdi gian gin day, cdc DN dan ddp cdn hdn vdi nhffng khoan thu nhdp dffoc midn thud nhd diffc hidn ddng ludt
^ Ngodi ra, cd 65,27% DN ddnh gid tdt vd dnh ffu vidt cua cdc khoan thu nhap dffdc mien thud do Nha nffdc quy dinh.
Thrfc te, cac DN tren dia ban huydn A Lrfdi dang drfdc hrfdng mot sd khodn thu nhap drfdc mien thud cd Hdn quan ddn boat dong san xua't, kinh doanh, tff dd, da tdc ddng ngffde den y diffc diffc hien tdt Ludt Thud thu nhdp doanh nghiep.
Ve kiim tra thud TNDN
Sd lidu dr Chi cue Thue huydn A Ltfdi cho thd'y, cdc DN tren dia ban huydn A Lffdi chffa dirfc hidn tdt Lu|t Thud diu nhdp doanh nghidp. Do vi^c thrfc hidn nghia vu diud it nhieu se dnh hrfdng den nhtmg ldi ich vgt chat cua DN, nen cac DN
"cdflnh" lam^sai Idch. hode khong kd khai nghTa vu thud de n h ^ gidm sd thue thrfc
t^ phai nOp. Cilng vdi d6, mtjc d5 am hieu phkp lulit v l thue va cac chinh sdch chtfa cao lam cho cfic h^nh vi vi pham cang nghiem ttong hdn. Cti thi, theo s6' lieu d Bang 2, t6ng s^ti^n t h u e T I ^ N phai n6p sau mot cuOc kiem tra cdc DN ttdn dia ban tang nhanh qua cdc nam, dac bi6t trSn ca 2 ti6u chi ttuy thu v4 xil phat. NSm 2019, ttung binh s a u l cuoc kilm tta rigng vicdc khoSn thul TNDN, DN phdi n6p 33 tti6u ding, ttag 60,19% so vdi nam 2018 vd tang 135,71% so vdi nam 2017.
Con v l vi$c ddm bao viec san xu^t, kinh doanh khi co m6t cuoc kilm tta v l thul, kit qud dilu On cho thSy, c6 62,11% DN ding y cho rang, cong tdc kilm tra khong ldm anh httSng din hoat ding cfla DN.
Ben canh dd, c6 73,68% DN dong i phli hdp chat che v6i cd quan thue khi c6 cuOc kiem tta. Dieu ndy cho thay, cdc DN ttdndiabdnhuyenALirdi luon chlip hanh cdc quyet dinh kilm tta cua cd quan thul, cung cap kip thdi, dly dii, chinh xdc cdc thSng tin, tdi Ueu li6n (^uan dIh ngi dung kilm tta khi co ySu cdu hay chd'p hanh quylt dinh xft ly k i t qud kilm tta thue...
Ngodi ra, co 57,89% DN cho ring, vi6c chfp hanh lu$t t h u l t i t hdn sau mli culc kilm tta thue. Thttc t l , sau moi lln dttdc phdt hi$n nhifng dilm cbn ban che, sai S(3t, cdc DN se IhiJc hi?n Luat T h u l thu nhap doanh nghiep t i t ban, ttdnh cdc lli da mac phdi ttKdc d l .
Veriphqmphdp lu^vi thul'TNDN Theo dieu tta c i a nhim tdc gia, c6 80%
DN xdc dinb thilu doanh Ihu Hnh thul, sai ni6n do ldm giam s l thue pbdi nop bode tdng s i dttdc miln, gidm ttong ky. Day la dilm ban c h l cua hau hit cac DN ttong qua ttinh thttc bidn va chap banh luat tbu6.
D i n g tbdi, c l 56,85% DN thtta nbdn phai n i p lai tiln sau cuoc kilm tta/doanh thu ttong tbdi ky kilm tta. B6n canh d l , c6 61,06% DN ding ^ ndng cao y tbiJc ttong tinh hlnb flittc Men phap che^chung, cbo fliSfy DN tten dia bdn dan hieu dttdc
ttdeh nhifm vd nghia vii cua minh, dong tbdi, nang cao y thu'c thi^c bien dting luat thue.
MQT S 6 GIAI PHAP
D l ndng cao y thii'c thiJc bidn Ludt T h u l thu nh|p doanh nghiep tai cac D N N W tten dia ban huyen A Ltfdi, theo nhim tdc gia, ttong tbdi gian tdi, cin thlTc hidn mit so gidi phap sau:
viphia Nhd nttdc
ThiX nhdt, cin tilp ttic rd sodt, ddn gidn hda cdc thu tijc hdnh cbinh thue doi vdi D N N W , nhtf: DN sieu nho chl n i p td kbai thue TNDN 1 lln/ndm; td khai thue TNDN n i n dtfdc thilt k l ddn gian hdn...
Thijt hai, cdc chinh sach xa hli nen dttdc thtfc bidn bang cdc cdng cii kinh t l kbdc de vtfa md rong cd sd thul, vtfa dam bao tinh ddn gidn nham lao dieu ki$n ndng cao hidu qua thifc hidn Luat Thul.
Thd ba, ndn dilu chinh gidm thul sud't dli vdi D N N W . Mdc dil gidm thue suat thue TNDN se din dd'n giam thu ngan sdch nha ntfdc, nhifng ngtfdc lai, se giiip kich thich dlu ttf, tdng GDP, dam bao tinh c^nb tranh cua Vidt Nam vdi khu vtfc vd ttdn t h i gidi.
Tkd tu, ap diang hlnb tbtfc khdu ttif thue dlu ttf dli vdi DNNVV khi dlu ttt, mua sam tdi sdn co dinh phtic vu kinh doanh. Dong tbdi, b l sung them quy dinh ve cdc khodn chi phi dtfcjc ais vd khing dtfiJc ttCf khi xdc dinh tbu nbap chiu thul.
Thii ndm, tang ctfdng gidm sdt vi$c ttidn thu bdng each mS ring dp dung ky thuat qudn l-j nii ro vdo qudn ly thul. Ding tbdi, cin tang ctfdng boat dong kiem tra tai tru sd cd quan thul, Itfa chpn chinh xdc cdc dli ttfdng cin thanh tta, kiem tra.
ViphiaDN
MSI Id, cdc DN can chu ding bdn nifa trong viec phan hli nhitng khd khan, vtfdng mdc ttong vide thtfc tbi phdp ludt vdi cac cd quan qudn IJ; ding thdi, tich ctfc ddng gdp, d l xujft giai phdp cbo cd quan qudn ly ttong vide xay dung, sto dli, b l sung cdc luat hdn quan tdi thud, hdi quan nhSm ddm bao tinh kha thi, stf cing bdng, minh bach, d l hieu, de thttc hien cua cdc vdn bdn phdp luat.
' Hai a , cdc DN cin ndng cao Unh ttidn tbu tif nguydn va ttf chiu ttach nhilm trtfdc phdp lu$t, cung nhtt can nghiim ttic chap hanh theo cdc quy dinh cua phap luat thue vd ttf gidc ke kbai, nop thul diing, dd vd kip thdi vao ngdn sdch nha ntfdc.Q
JEAI L i f u THAM K H A O
. n - h - (7008) Ludt Thue-Ihu nhdp doanh nghidp. s l 14/2008/QH12, ngdy 03/06/2008 2 Qua'c m m l % s^ak bo'sung m0l si diiu cda IMt Thui Ihu nh^p doanh nghi.p, so 32/2013/QH13, ngay 19/06/2^13 ^^, ^, ^_^^ ,go4/2017/QH14, ngdy 12/06/2017
4 ? u t T b & tini 4 S l S ^ » Z l r2020). Bdo cdo tSng k(, cdng tdc ntim 2019 .a tnin Idtai cac
. . Kz>-„i,:s„vu cong tdc Ihue ndm 2020
