Nghien cufu trao doi
Hoqt dong kiem todn trong tinh vuc thu Ngdn sdch Nfid nudc (NSNN), ngodi viec tliu tfiqp vd sii: dung bang chung kiem todn (BCKT) nhu ddi vdi cdc lioqt dpng Iciem todn trong cdc linh vuc khdc, vdn de thu thdp vd sii dung BCKT cdn plidi gdn vdi ddc diem qudn ly titu ngdn sdch (NS) trong titng thdi ky. Trong dieu kien caquan qudn ly thue, qudn ly thu NS dp dung ky thudt qudn ly rui ro theo nguyen tdc viec kiem tra ddi tuang thtfc hien nghTa v« vdi NSNN dtXa tren ca saphdn tich thong tin ve qud trinh tudn thu phdp ludt thi viec thu thdp BCKT cung cdn phdi co nhOng thay ddi cdn bdn cd ve ddi tupng vaphuangphdp thifc hien. BCKT vd viec thu tliqp BCKT luon gdn vdi qud trinh iioqt dpng kiem todn ctia mdi kiem todn vien (KTV) noi rieng cdng nhulioqt dpng kiem todn cua Kiem todn Nhd nudc (KTNN). De thitc liien cliAc ndng kiem tra, ddnh gid vd xdc nhan kiem todn, cdc bdng chOngphdi ddm bdo tinh chinh xdc, trung thtfc vd khdch quan ldm ca sd cho viec dua ra y kien cua KTV khi thifc liien nhiem vu kiem todn. MSi ITnh vifc kiem todn, viec thu thdp, sii dung BCKT vd tdc dpng cua viec sCcdung BCKT co gid tri khdc nhau. Bdi viet gidi hqn ludn bdn ve BCKT trong ITnh vuc kiem todn thu NSNN ciia ca quan KTNN.
Bang chinig kiem loan trong
kiem toan thu ngan sdch Nha nad^c
Ve dqc didm cua BCKT - BCKT gan vdi hd sa ke khai thu^, n6p thu^ do nguoi ndp thue luu trii va ca quan quan ly ihu6 quan ly, t6n tai dudi nhi^u hinh thiic, nhu: chung tit ndp thu^, bang k6 khai thu^, hd sa hai quan, hd sa quyft toan thu^ va chiing tit k^ toan;
- BCKT the hien mdi quan he theo quy dinh ciia phap luSt vi trach nhiem giiia ddi tuang thuc hien nghla vu ndp NSNN va ca quan quan ly thu;
Thdng qua cac bang chiing thu thap dugc cd th^ danh gia tren dien rdng lam ca sd cho viec ki^m tra, danh gia tinh tuan thii phap luat ciia cac ddi tugng cd nghla vu ndp NSNN va ca quan quan ly thu^.
Yeu cdu cua BCKT
a TS. Doin Ngoc Xuan BCXT phai dam bao tfnh thich hop va cd gia tri; cac ye'u td hinh thanh nen cac BCKT phai dua tren ca sd ngudn gdc va phuong phap thu thap; gin vdi muc tieu, ndi dung va trong ye'u ki^m toan ciia cudc ki^m toan.
- BCKT phai dam bao tinh dSy dii: Di dua ra k€t luan va kien nghi ki^m toan phii hop vdi muc tieu, ndi dung, trong yeii kiem toan ddi hdi cac BCKT phai dSy dii thdng tin; cac thdng tin phai dugc luong hda tren co sd cac chi tieu thdng tin cSn thie't phai cd dugc;
- BCKT phai dam bao tinh phap ly: XuSit phat tit nguyen tic hoat ddng ciia KTNN, dd la hoat ddng ddc lap, khach quan, chi tuan theo phap luat cho nen •viec dua ra y ki& danh gia miic dd tuan thii phap luat ciia ddi tugng thuc hien
nghla vu vdi NSNN cung nhu vdi ca quan quan ly thu^ phai xuit phat tir cac quy dinh phap luat cd lien quan.
Ddnh gid vd sd dung BCKT Khi da thu thap dugc nhiing BCKT, KTV phai danh gia va lua chon nhung bang chiing nao nen sii dung va dua ra lam bang chiing cho nhiing y kien nhan xet ciia minh. Viec danh gia BCKT tren ca sd gin vdi yeu cSu dat ra khi thu thap bang chiing, tiic la phai xem xet miic do tin cay \i gia tri va tinh diy dii ciia BCKT, cu the:
- Ddi vdi BCKT cd gia tri true tig^p: Cac thdng tin tit cac BCKT de chiing minh miic dd tuan thii phap luat ciia titng loai ddi tugng, cd dia chi, miic dd tuan thii gin vdi lugng hda cac sai pham; n^u sai pham thi day la can cii phap ly d^ kft luan
^a//. cAi •y{e' tod>i V CHiem todn id' t/idna 8/20/2
Nghien ciifu frao Ooi
ve miic dd sai pham.
- Ddi vdi BCKT cd gia tri gian tiep: Cac thdng tin tit cac BCKT cd dugc tit viec thu thap qua cac ddi tugng gian tiep hoac qua suy luan, phan tfch, tfnh toan va chi cd gia tri khi viec suy luan, tinh toan tit thdng tin trung thuc, khach quan gin vdi cac dieu kien phap ly cu th^.
Phuong phdp thu thdp vd phdn tich ddnh gid BCKT
Mdt Id, phan tfch tfnh he thdng ciia chfnh sach thu NS de nit ra dugc miic dd phii hop hoac khdng phii hop, nhiing he qua tit nhiing bft hgp ly, thigii thdng nha't trong he thdng cac van ban hudng din chfnh sach thu NS d^ hinh thanh cac loai bang chiing thfch hgp.
Hai Id, kilm tra, danh gia tfnh tuan thii ciia cac ddi tugng cd hen quan; Day la qua trinh xem xet mdt sd va'n de nao dd gin vdi cac ddi tugng nha't dinh de rut ra cac kft luan vi cac xu hudng thuc hien chinh sach thu NS. Thdng qua cac chiing tir ndp nghla vu thug vao NS ciia ddi tugng de danh gia miic dd tuan thii phap luat, lam ca sd cho viec md rdng ddi tugng Idem tra va BCKT phai thi hien dly dii, Idgic qua trinh dd. Cac nhdm tai heu chii ye'u sau day cung cip cho KTV cac bing chiing vdi cac miic dd tin cay khac nhau, cd mdi quan he vdi nhau, nhu:
Tai lieu do ddi tugng thuc hien nghla vu vdi NSNN luu giu;
- Tai lieu do ca quan quan ly thue' luu giir;
- Tai lieu do cac ca quan, don vi cd lien quan luu giir.
Ba Id, quan sat qua trinh tuan thii phap luat ciia ca quan quan ly thue va ngudi nop thue, dua tren co sd quy trinh, thii tuc quan ly thue di xem xet tinh tuan thu ciia timg ddi tugng:
- Ddi vdi ngudi nop thue': Xem
xet qua trinh tu tuan thii phap luat de hinh thanh cac loai bang chiing thfch hgp, vi du nhu cung loai hinh, ddi tugng chiu thug nhu nhau nhung mdi ddi tugng tu thuc hien nghla vu d miic do va each thiic khac nhau thi BCKT phai phan anh dugc tinh hudng nao la dung phap luat, tinh hudng nao thuc hien khdng dung.
- Ddi vdi CO quan quan ly thug:
Xem xet qua trinh thuc liien chiic nang ciia ca quan quan ly thug gin vdi trach nhiem ttoig khau nghiep
•vu; xem xet mdi lien he giiia phap luat thug va phap luat ve quan ly thue de dam bao tfnh thdng nha't cho moi ddi tugng; trudng hgp cd su phan biet, thuc hien khdng thd'ng nha't thi phai thu thap bang chiing bit diu tir su thie'u thdng nha't ciia cac van ban phap luat, van ban hudng din va he qua ciia nd di tir dd ciing cd bang chiing theo hudng ra soat cac ddi tugng thuc hien nghla vu dl phan loai va tinh toan miic dd sai pham cho timg ddi tugng.
Bdn Id, Idem tra, ddi chigu cac thdng tin, tai lieu thu thap dugc di ciing cd bing chiing dua tren co sd xuit phat tir yeu ciu cin phai cd bang chiing sat thuc nhit, cin phai ap dung cac bien phap nghiep vu, nhu: digu tra, suu tim tir viec tim kie'm nhiing thdng tin tir nhiing ngudi hieu bie't ben trong va ben ngoai CO quan, dan vi.
Ndm Id, xac nhan BCKT: Tren CO sd cac thdng tin thu nhap dugc, de bing chiing dam bao tfnh trung thuc, khach quan cin yeu ciu cd su tra ldi ciia ddi tugng cd lien quan.
Sdu Id, tinh toan va phan tfch:
Day la viec tfnh toan ciia KTV tir cac thdng tin thu thap dugc trong mdi lien he tdng thi tir cac BCKT;
cac y kien gia dinh cho tirng tinh hudng gin vdi timg loai BCKT de
dua ra kgt qua danh gia lam co sd xet doan, danh gia, xac nhan va kien nghi kiem toan.
Vi du minh hpa:
Trong qua trinh kilm toan quan ly thug tai ca quan quan ly thug, KTV dugc giao nhiem vu ra soat cac van ban hudng din chfnh sach thug va thii tuc hai quan ddi vdi hang hda nhap khiu loai hinh tam nhap tai xuit, phat hien cd su thigu thdng nha't trong hudng din va t6 chiic thuc hien, Doan Kilm toan da thu tliap BCKT nhu sau:
Budc 1. Yeu ciu CO quan hai quan clii dao cac cue hai quan co lien quan bao cao tinh hinh thuc hien chinh sach thug va thii tuc hai quan ddi vdi hang hda tam nhap khiu ma khdng tai xuit khiu;
Budc 2. Phan nhdm ddi tugng ttr thdng tm cd dugc tir budc 1; ddi vdi nhdm ddi tugng thuc hign khdng diing quy dinh, KTV cung cd bang chiing bing each lap biSn ban xac nhan sd Ugu va tinh hinh Idim toan vdi cac dan vi hai quan cd Uen quan;
Budc 3. Kilm tra, ddi chigu vdi cac doanh nghiep cd lien quan;
Budc 4. Trao doi y kign vdi Vu quan ly chuyen mdn ciia T6ng cue Hai quan (TCHQ) ve nhihig phat hien ciia Kiem toan vien de thdng nhit nhan dinh va ghi nhan nhihig y kign khic nhau dl tilp tuc ciing cd BCKT;
Budc 5. Kilm tra, ddi chieu thdng tin tai cac ca quan cd hSn quan (co quan thug dia phuong);
Budc 6. Phan tich, danh gia timg bing chiing thu thap dugc gin vdi cac dii lieu theo bao cao cia cac cue hai quan dia phuong va cac phat hien sai pham de tinh toan miic do sai pham; chi ra cac can cii phap ly dl chiing minh viec thuc hien va hudng din thuc hien khdng dung tit ca quan quan ly.
BCKT thu thdp duac, gom:
i!/a/i r/ii J(e'todn V .!f{iem todn io't/idny 8/20/2
Nghien cuu trao doi
- Bang thdng ke cac td khai hai quan thuc hien khdng diing quy dinh, gdm cac chi tieu thdng tin, nhu: sd lugng, tri gia tfnh thug, cac loai thug...cd xac nhan va y kign cua Vu quan ly chuyen mdn ciia TCHQ;
- Tinh hinh thuc hien nghla •vu ndp NSNN ciia doanh nghiep va bao cao tinh hinh quan ly thug ciia CO quan hai quan (tren co sd bao cao ciia doanh nghiep va cua co quan hai quan);
- Bidn ban lam viec ciia ca quan hai quan vdi ca quan thug(ca quan hai quan thuc hien theo de nghi ciia T 6 KTNISO;
He thdng trich din cic van ban hudng din phap luat khdng dung thii bac, thim quyin, hieu luc ciia van ban, kJidng phu hgp vdi quy dinh hidn hanh va khdng dugc ban hanh dudi hinh thiic van ban quy pham phip luat lam can cil dl dua ra y kign danh gia, kgt luan va kien nghi kilm toan.
KTV vdi viec thu thdp vd sd dung BCKT
NliOng mat dd ldm dugc BCKT trong linh vuc kilm toan thu NSNN do KTV thu thap dugc dam bao tfnh phap ly, bao quit cac vin dl cin danh gii, xac nhan ve tinh tuan thii phap luat trong kilm toin linh vuc thu NSNN;
Vide dua ra y kign nhan xet, danh gia, xac nhan va kien nghi kilm toan deu dua tren cac bang chiing xac dang, dam bao tfnh phip ly cao; KTV ghi chep va quan ly BCKT theo diing quy dinh cua KTNN.
Mpt sdbdt cap, tdn tqi So vdi ydu ciu vl tfnh da dang, phiic tap, ddi hdi chuydn mdn sau, viec thu thap BCKT trong Imh vuc thu NSNN vin cdn bit cap:
Do phuang phap thu thap bang chiing chua theo kip hoac chua phii hgp vdi qua trinh ddi mdi
CO chgquan ly thu NSNN nen viec thu thap BCKT cdn han chg ve sd lugng cac bing chiing thu thap dugc;
- Kilm toin thu NSNN dua trdn quy trinh kiem toan NSNN cdn mang tinh nguyen tic, thigu cu thi nen viec dinh dang va each thiic thu thap BCKT chua dap ling yen ciu va muc tieu ciia cic cudc kilm toan ve tliu NSNN;
- Trong dilu kien co quan quan ly thu NSNN ap dung ky thuat quan ly riii ro, nhung viec thuc hien quy tiinh Idim toin theo co chg (thuc hien nghla vu NS theo thdng bio ciia co quan quan ly thug) nen viec phat hien, xit ly va cung cd BCKT ciia KTV cdn bit cap vl phuong phap thu thap va phan tfch BCKT nen da anh hiudng dgn hieu qua hoat ddng kilm toan trong linh •vuc thu NSNN.
Mpt sdkien nghi
Nham ddi mdi, nang cao chit lugng thu thap va sit dung BCKT nham gdp phin nang cao hidu luc va hieu qua hoat ddng kilm toin trong linh vuc thu NSNN, cin phai:
Mpt Id, cin hoan thien quy trinh kilm toin NSNN, trong dd ddi vdi kilm toan thu NSNN cin lam rd cac budc tiln hanh Idem toan va nghiep •vu kilm toan gin vdi nghiep vu quan ly thu NSNN, phii hgp vdi timg loai thue, phf va le phf.
Hai Id, viec thu thap BCKT phai xuit phat tir muc tieu, yeu ciu va trong ygu kiem toin ciia timg cudc kilm toan; thu thap BCKT dugc thyc hien tir kilm toin tdng hgp din kilm toan chi tilt.
Ba Id, cin thidt kg cac miu bilu thdng tin cd hen quan cin thu thap BCKT gin vdi dac dilm timg loai thud', phf va le phf; cac bilu miu nay cin cd su thd'ng nhit cac chi tieu giiia cac loai bilu miu phuc vu quan ly thug va bieu miu
phuc vu kilm toan de tao dieu kien cung cip, danh gia thdng tui dugc kilm toin.
Bdn Id, cin gin trach nhiem KTV vdi viec thu thap va sir dung BCKT, theo hudng ca thi hda trach nhiem ddi vdi timg BCKT; •viec danh gia thanh tfch va kit qua cdng viec ciia KTV tren co sd kit qua kilm toan ma thudc do chii ygu la viec thu thap va sir dung BCKT
Ndm Id, viec danh gia va sii dung BCKT phai dam bao nguyen tic cac nhan xet, danh gia, kgt luan va kign nghi kilm toan dlu phai dya tren chit lugng ciia cac BCKT. Theo dd, ddi vdi cic sai pham trong quan ly hoac trong viec tuan thu nghla vu vdi NSNN cin gin vdi cac thdng tin tit BCKT phai diy dii, chinh xac ddi vdi timg sy viec va timg ddi tugng cu thi.
Sdu Id, cin ddi mdi phuong thiic quan ly KTV theo hudng gin nhiem vu Idim toan vdi viec thu thap cic BCKT thu thap dugc va chit lugng ciia timg loai BCKT.
Tom Iqi, BCKT va viec thu thap, sir dung BCKT cd vai trd, vi tri rit quan trong trong hoat ddng kilm toan; gin liln vdi chit lugng va hieu qua hoat ddng kilm toan ciia KTNN. Chiing ta tha'y ring, linh vuc kilm toin thu NSNN cd pham vi rit rdng, ddi hdi chuyen mdn sau, rdng, gin lien vdi timg sic thug, timg nghiep vu thug cho nen viec phat hien kilm toan trong Imh vyc kilm toan NSNN cd thi chi thdng qua viec phat hien va ciing cd BCKT tir mdt sd vu viec cu thi, tit sy phan tfch chfnh sach va hudng din chfnh sach thu NS, tir dd dua ra y kiln xic nhan ciing nhu lam rd miic dd ciia cac phat hien kilm toan. Cac luan giai tren day ciing chi dimg lai d nhung ggi md budc diu dl lam nIn tang cho cac nghien cihi tilp theo.O
^i^t c/u utid'todn V CHietn todn id t/idn^ 8/20/2
