^Cai each he thong thue giai doan 2011-2020:
Ddn gian hda chmh sach, thu tuc hanh chmh.
tao thuan ldi cho ngU'di nop thue z
DU'C MINHChien laoc cai each h0 thong thue giai doan 2011-2020 duoc ThCi tudng Chinh phu ph^ duygt theo Quy^t dinh so 732/QO-TTg ngay 17/5/2011, theo do mot trong nhOng muc tiSu c^i each quan ly thue 1^ giam thdi gian thuc hien thCi tue h^nh chinh thul de phan dau 66n nam 2015, Vi$t Nam la mQt trong 5 nudc dUng dau khu vUc Ddng Nam A dUOc xdp hang co mUc 66 thuan ldi ve thud; den nam 2020 dUng trong nhom 4 nude hang dau khu VUG. Thuc hien muc tieu tr6n, nhOng nam qua, nganh Thue da c6 nhilu no IUc, ehCi trong eai each ddn gian hoa chinh s^ch, thu tuc hanh chinh thud tao ki^n kien thuan ldi cho ngudi ndp thue (NNT),
T
ai bio cio cua Ngin hang thd gidi vi To chrfc Tii cMnh Qude td' vd mdi trtfdng kinh doanh nam 2014, Vidt Nam dtfng ttong nhdm cud'i cic ntfde Asean.Nguydn nhan dan tdi thtfc trang tten xui't phit tff ea ben trong vi ngoai nginh thue'. Thff nha't. Bio eio Mdi trffdng kinh doanh khdng cM do Iffdng, dinh gia cic khoan thue do nginh thue" quan I^ mi cdn do Iffdng, dinh gii cic khoan ddng gdp bat bude ciia doanh ngMdp, ttong dd bao gdm khoan bao Mem xa hpi, bao Mem y td' va bao Mem thS't ngMdp. Thrf hai, Ngan hang Thd' gidi dinh gii, xe'p hang tidu cM ndp thue' can erf trdn 3 eM tteu cd ban: Sd lan ndp thue' ttong nim;
thdi gian nop thud' trong nim (bao gdm ca BHXH, Bao Mem Y te', Bao Mem Th^Tt ngMdp); Tong mrfc thue" sui't, Di sau vio phan tich dinh gii, ly do cM'nh din tdi mffc dd xep hang cM tidu nop thue ciia Viet Nam thap la do cM tidu thdi gian ndp thud' eua Vidt Nam Udn tuc trong nMdu nim qua deu d nhdm cao nhat so vdi eic nffdc ttong khu vffe (ttong dd thdi gian
thffc Men eae thff tuc BHXH, Bao Mem Y td', Bao Mem Thi't ngMep cMd'm khoang 40%).
Chfnh sach dtfn glaa minh bach, giam ihlBuUiin gian nop thue
De pha'n dan dat dtfde muc tieu theo CMd'n Iffdc cai each he thd'ng thud' di dd ra va mue tteu giam thdi gian nop thud' xud'ng mffe tmng binh cua nhdm cie nffdc Asean-6 theo Nghi quye't so" 19/NQ-CP ngiy 18/3/2014 cua CM'nh phu, vffa qua Tong cue Thue' da tham mrfu, trinh Bp Tai cMnh ban hinh Thdng trf sffa ddi, bd sung 7 Thdng trf lien quan dd'n edng tie quan 15' thud' nham cai cich, ddn gian hoi thu tuc hinh cMnh thud eho NNT (Thdng tff sd I19/20I4/TT-BTC eua Bg Tai cMnh ngay 25/8/2014). Trong thdi gian tdi, Tong cue Thue' se tiep tuc ra soat, tham mffu trinh Bd Tii cMnh tnnh Qud'c hdi, CMnh phu sffa ddi, bo sung cMnh sich thud' theo hffdng ddn gian, tmnh baeh; tang cffdng ky ctfdng, ky Mat, nang cao nhan thffc eMnh tti eua cin bp, edng chffc thue' ttong thtfc tM cdng vu, kidn quye't xff IJ ngMdm minh eac
sai pham ciia cin bd, cong chffc dam bao kJ cffdng, ky luSt ndi nganh theo dung tmh than CM iM sd 03/CT-BTC ngay 20/5/2014 ciia Bo Til cMnh.
Thffc Md n NgM quye^t sd 19/NQ-CP ngay 18/03/2014 cua CMnh phu vd nhffng nMdm vu. giai phip chu ye'u dd eai tMdn mdi trffdng kinh doanh, nang eao nang Iffe eanh ttanh qudc gia, Tong cue Thud da ra soit lai toan bd cic van ban phap quy, thffc Mdn va bao cio CMnh phii thffc Mdn ddng bd cic nhdm giai phip; Bio cio Bd Tai eMnh va dd xua't sffa ddi cac vin ban phip quy (Luat, Nghi dinh, Thdng tff cua Bo Tai cMnh) de ddn gian hda eMnh sach vi thii tue; han chd' nhffng khic biet ve quy dinh giffa thud^ va kd toan doatih ngMdp;
diy manh ting dung edng nghd thong tin phan da'u den cudi nam 2014 dat tten 95% doanh ngMdp khai thud didn tff; tang cffdng edng tac hau kiem, thanh tta kiem tra de ngin chan, chdng thit thu thud";
thtfc Mdn edng khai. minh baeh ttong quan Iy thud^; kiem soil npi bp, giam sat vide thtfc IM cdng vu cua ed quan thue', can bd thud.
Vide ban hanh Thdng ttf so I19/20I4/TT-BTC (Thong ttf 119) sffa ddi, bd sung 7 Thdug ttf cua Bp Tai cMnh se tao dieu kien de cai cieh, ddn gian thu tue hanh chinh ve thue', thao gd khd khin ttong quan ly thue, tao thuan ldi cho ngtfdi nop thue' (NNT) va giam thdi gian tuan thu cua NNT,
Cd the ndi vdi nhffng giai phip cu thd trong Thong tff 119 bffdc dau da tao ndn tang phip ly dd thtfc Men cai cich manh me hdn nffa ttong linh vtfc quan IJ thue. Tuy nMdn, dd trien khai mdt each ed Men qua, ddng bd nhffng giai phip nay tM nganh thud' cung phai dd'i
Q U A N L V N G A N QUY' QU6C GIA I S
HOP TAC CUNG PHAT TRIEN ^ - - ,, -, H .,hn khSti thach mot s6' nho c6ag chile chtfa dap (cac khoan thu thuf va cac khoin r , ' : ft? Cac^an bTn S I g dtfde ySn eltf v4 nang Itfe thn khac) theo « dinh cua luat h Z,^l ^ZnZTiSiTl chnyeumon; thieu tu dtfBng pha'm phap vdi ngneu Itfe co hau, Sottg ach thtfdng Myen thay dot lain ^ ^ , ^^_^^ _^, ^^^ ^^^^ ^^^, ^ ^ . ^^^^ eo d ^ c mem un cua
NNT vao he M i t i"";i ly ."'"=•
D € dat dtfcfe dieu do. hau het e,ac cd quan thue trpitg thdi gian gan dSy deu thile hi6n nhu'ng ehtfdng ttinh eai each ehinh sach va quan 1^ thue de tao dieu kien de dang hdn cho NNT trong luan Ihu ttf Ctfc tham nhiing hich dieh, cffa nguydn va lam giam cM pM quin
• IJ cho ed quan thud ciing nhtf cM phi tuan thu cho NNT. Do dd, Tong cue Thue da xac dinh phai r d ^ T n g S ^ ^ I i l e ; ^ ; ; . e h ^ c , i ^ . i . C ^ ^ o nghi
- --- ''•1—A' nghiep, thidu tinh than trieh nMdm. gay khd khan, phien hi cho NNT,,. lint anh htfdng dd'n thinh tieh chung. den uy tin vi Mnh anh cua nganh Thud',
Be chan cMnh ky ctfdng, ky thtfe Men; do dd. cd quan Thud
phai chii ddng, tich crfc ttiyen truyen ve nhffng ndi dung thay doi nay; cM dao thdng nhat cin bp cdng chffc trong nganh quan tridt thffc Men ky crfdng, ky Mat theo Chi thi sd 24/CT-TTg ngiy 05/8/2014 cua Thii trfdng Chinh
Mat \ a giam ttiieu cac hanh vi tidu phii vd tang crfdng quan ly cai cich quydn cua mdt sd can bd, cong ihii tuc hinh chinh ttong linh virc chffc theo drf luan xa hpi. trong Thud Hai quan; CM iM sd 03/CT- thdi quan qua. cffng vdi viec srfa BTC ngay 20/5/2014 cua Bp tttfdng ddi, bo sung cac cd che cMnh Bp Tai cMnh vd vide lang ctfdng ky sich, cdng khai, minh bach trong Mat ky Ctfdng ttong quan ly thud, quan ly thue', Tong euc Thue ludn
xae dinh ye'u id "con ngtfdi yeu td' mi'u chd't ciia mpi thanh cdng. Vi vay, Tong cue Thud da trien khai nMeu bidn phip nham
ly. uay .uaim ^ai .a.o ^ . .u. nang cao cha't Itfdng ngudn nhan . - , . . . .u ^ cliinh tao thuan ldi cho doanh Itfc Mitf d^y maMi giio due chinh dot thong tm giffa eac ed quan thue ngMep va ngffdi dan; CM thi sd tti. tff tffdng gin vdi hoc tap lim dia phffdng ttong ndi bp nganh va
, , ^ g ^ ^g-jj^ gffdng dao dffe Hd Chi tao thuan ldi eho NNT; Quyet dinh
sd 120i/QD - TCT ngay 6/8/2014 kdm Iheo Kc hoach hinh ddng ling cffdng kJ Mat, ky cffdng ttong quan ly. dS'y manh cai each thii tuc hanh
ai each toin didn ttong he thong thue' bao gdm ca cai each ve cd che, each thtfc quan Iy, Theo thdng le qudc te' ihi mdl ed che quan ly Thud' Mdu qua can thtfc Men quan If thud' theo riii ro nhim nang cao hieu life, hieu qua quan if\ dd xuat, Und't hip cd che ttao
01/CT-TCT ngay 19/8/2014 cua Tong cue Thue ve tang ctfdng ky ctfdng. kJ Mat. chan cMnh id ldi lam viee, thii dp tic phong ffng xff cua cong chtfc thud' vdi NNT va day manh cai cich hanh cMnh.
giam cM pM tuan thu cho NNT, Cii each toan HIBR. tioan Uilsn flieo didng 18 qufiictB
Thrfc Men CMd'n Iffdc cai each, Mdu dai hoi hd thd'ng thue'. trong nhffng nim qua nginh thue' di dat dtfde nhffng ke't qua quan trpng.
cdng tac Ihu NSNN hing nam deu hoan thanh xua't sac nMdm vu chinh tti do Dang, Nha nffdc giao.
Vdi ddi ngu cong ehffc. vidn chffc, ngffdi lao ddug rat idn (trdn 4 van ngtfdi); dai da sd' cdng cbtfc nganh thud deu cd tinh than trich nMem.
tin tam tin Itfc phuc vu cong tac
\a nhan dan; di dtfde cic cap cMnh quyen vi loan the nhan dan quy men, iing hd. gdp phin hoin thinh xua't s^c nMem vu cua Dang va Nha ntfde giao phd. Tuy nMen, do dia bin rong, quan Iy trong pham vi loan qud'e, iff ttung ffdng dd'n dia phtfdng ndn ddi liic cung khdng ttinh khoi d mot sd ndi hoilc tai mpt so'thdi diem \ an cdn
Minh. Ban hinh Tuyen ngdn nganh Thud', ddng ihdi sffa ddi. bd sung cac Quy dinh vd "10 didu k^
luat ciia nganh", "Nhffng tidu chuan c£n xay, nhffng didu can ehdng". "Tieu ehuan van hoa cong sd va dao dffe cdng chffc Thud"..,; nham tang cffdng ky Mat, ky cffdng cua eong chffc thud kM thtfc iM cdng vti.
Gan day nha't. Tong cite trrfdng Tong cue Thue da ban hinh Chi thi so'o'l/CT-TCT ngay 19/8/2014 ve vide tang crfdng ky etfdng ky Mat, cha'n chinh le ldi Iam vide, thii do, lac phong ffng xff ciia cdng chffc thud' vdt NNT vi day manh cai cich thu tiie hanh chinh, giam chl pM tuan thii cbo NNT.
Diy cd the coi Ii ddt sinh hoat ehinh tri sau rdng trong toin nginh Thud', nham mot mat xiy dtfng ddi ngu ein bd chuyen sau ehuyen nghiep, mdl mat lang ctfdng ky ctfdng ky luat, cha'n
vdi eae ddn vi quan ly ngoai nganh phiic vu cong l:ic xac dinh vi dinh gii nii ro
M5t ttong nhffug ulian to' quan ttong gdp ph^n ning cao Mdu qua can thtfc Men quin ly eua cd quan thue la ap dung mdt mo hinh quan \f cho phep giam U Ic iron thud va ddng thdi giam tMeu clu phi man thii ciia NNT. Xu htfdng chung ciia cic cd quan thue' ttdn the gidi dc lien tdi quan ly Meu qua Ii thtfc Mdn cie chtfdng ttinh tuin thu nham tang etfdng stf tuin thii Iff nguydn eda NNT, Chffdng trinh tuin thu nhim tdi da hoa sd NNT Itfa ehon eich tuin thu bing cieh lao dieu kien thuan Idi cho NNT hidu va ch^p hanh ngMa vu ddng Ihdi dam bao cd cae bidu phip de phdng cung nhtf xff iy tMch dang dd'i vdi nhffng hinh vi khdng tuin thu.
Trong bdi canh hdi nhip kinh td' qud'c td" vi thtfc Men muc tieu cai thidn mdi trtfdng kinh doanh, nang cao ning Itfe eanh tranh quoe cMnh id ldi lam vide, thii dp, tic gia, Tong cue Thud' se phai ttf doi phong ffng xff cua edng chffc thue mdi, nang cao nang life quan Iy.
vdi NNT.
Mue tidu ciia cdng lie quan ly thue' dd'i vdi bat kJ ed quan thue nao ciing la dat dffdc so' thu td'i ffu
xay dtfng ed ehe quan 1^ theo hffdng phff hdp vdi thdng Id qud^c te' ddng thdi dap ffng ydu eau dat ra ddi vdi Vidt Nam.B
