TAI CHJNH-NGAN HANG lAO HIEM
MO HINH HCfP TAC TUAN THU GlCfA ca QUAN TRUE VA NGlJCfl NQP THUE:
KINH NGHIEM QUOC TE VA HAM Y CAI CACH QUAN LY THUE TAI VIET NAM
• PHAM TH! NGQC DUNG - D^NG THj BACH VAN
T 6 M T A T :
Trtfdc boi canh each mang cong nghe 4.0 va stf bie'n hoa da dang cac hoat dong tren toan cau cua ngtfdi nop thue, c6ng vi§c qudn ly rui ro tuan thu thu6' cua cd quan thu6' gSp nhieu
^p Itfc hdn. Song h&nh vdi 15 chtfdng trinh hanh dong cua OECD-, cd che' tang ctfdng hdp tac giffa cd quan thug' va ngtfdi nop thud' trd thanh mpt trong cac giai phap dtfde m6t so cd quan thu^ldn ap dung nham cai thi$n hieu qua quan Iy thue'.
Bai vie't tim hi^u ve "Cd che Hdp tdc tuan thu " - mo hmh mdi trong quan ly tudn thu thue, ch^ y^u ap dung cho cac doanh nghi6p Idn, hiSn dang dtfde trien khai 6 mOt so' quo'c gia, ttf dd rut ra bai hpc kinh nghi6m. Nghien etfu dtfa tren mot so thong tin, tai liSu co sCn de phan tich tfu va nhtfdcdiemcuacdehe'hdptactuanthu.doichie'u vdi thtfc trang quanly riii ro tuan thu thue'hien hanh tai Vi6t Nam. Tren cd sd do, tac gia di xua'l cac htfdng tiem nang cho viec cdi each quan ly thue ndi ehung va quan ly rui ro luSn thu thue ndi rieng tai Viet Nam.
Tiif khoa: Qudn 1^ rui ro tuan thu thue', mo hinh hdp tae tuan thu, eai each thue^.
1. D$t vS'n di
Cic cong ty Idn, dac biet IS cac edng ty da quoc gia (MNEs) thtfdng cd stf khac biet dang ke trong viee ndp thue. Vdi quy mo hoat dpng idn. ttfdng u'ng mtfc ddng thue (theo gia tri tuyet doi) dang ke cho ngSn sdch cac quo'e gia, tinh chat hoat dpng san xuat kinh doanh va cau true to ehtfe phtfe tap, MNEs mang de'n nhieu rui ro do'i vdi hieu qua cua viec quan ly thue. Chinh vi vay, eae qud'e gia can phai cd chien Itfdc mdi de quan ly nhffng ngtfdi nop thu6' kinh doanh Idn.
Cd che Hdp tac tuan thu (phat trien ttf de xuat ban dau cua OECD ia cdi thien mo'i quan he giffa ed quan thue va ngtfdi nop thue - the enhanced relationship) dtfde xem la mot btfdc dot phd trong viec cai thien ttf duy quan ly thue. Hdp tae tuan thu dai dien cho nhffng thay doi trong suy nghT cho ehinh quyen thue cung nhtf nhtfng ngtfdi nop thue', trtfdc tien la cde MNEs. Muc dich cua cd che nay giiip dam bdo r^ng cde doanh nghiep Idn tuan thu thue mpt each da\ du. Hd trd thtfc thi chinh sach thue' hieu qua hdn trong bo'i canh tiem an nhieu
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TAP CHJ GONG THIfdNG
bat dn ttf dac thu hoat dong sdn xua't - kinh doanh trong thdi dai each mang eong nghifip khong ngffng phat trien, stf tang trtfdng manh me cua kinh te ky thuat so' cung nhtf khd nang thay ddi manh me cong tdc quan ly thue'ttf cde chtfdng tnnh hanh dpng chd'ng xdi mon cd sd thue va dieh chuyen ldi nhuan BEPS do OECD de xuat. Cd ehe hdp tae tuan thu van hanh dtfa tren nen tang cua 3 ye'u to' ddng thdi: Stf minh bach, stf tin ttfdng va hieu biet.
Do do, cd chd' nay ra ddi nham han che cac loi vo y xay ra.
OECD (2019) nhan dinh ve t£m quan trgng cua viec van hanh va cdi thien mo hinh hdp tac tudn thu trong viee gia tang stf chac chac ve nghia vu thu6' cho ngtfdi ndp thue Idn. Nha'n manh rang, khi nhffng dtf an, chtfdng trinh dtfde de xua't trong giai doan 2016 - 2018 da giam thieu ganh nang tuan thu thud^, cdi thien hieu qua td't hdn. Nhffng ddi mdi giai doan 2018 - 2019 co lac dung manh me hdn trong viec gia tang stf chac ehan cho ngtfdi nop thue' x6t d gde dp tudn thu thue va stf chac chan cho phia cd quan thue' xet d goc dd qudn ly thue'.
OECD va IMF (2019) dtfa ra mpt sdgiai phap trpng tdm dtfde de xua't dd ddm bao stf chdc chdn thu6': (i) Nhffng btfdc tien trong quy dinh ve chuyen gia; tuy nhien ehung lai tao ap Itfc cho ngtfdi nop thue' vd chi phi tudn thu hoac gia tdng tinh phtfc lap trong tuan thu d mot so' trtfdng hdp; (ii) Cdi thien he thd'ng luat thue va cae cai each trong quan ly thue, tuy nhidn gidi phdp nay khdng giai quye't triet dd ydu cau ghi nhdn thtfc, bao cao thtfc; (iii) Cde thda thudn xdc dinh gid trtfdc (APAs), du vdy, cac APA nay thtfdng ra't ma't thdi gian va ngudn Itfc cua ca ed quan thue Ian ngtfdi nop thue' de co thd di de'n stf ddng thuan, chtfa ke viee ky ke't thanh cong cde APA da phtfdng cang kho kha thi hdn; (iv) Nang cao nhan thtfe ve tam quan trong eua vide gia tang tinh than thue cua ngtfdi nop thud', tuy nhidn, gidi phdp nay khdng hd trd khac phue dtfde yeu cau khdch quan cua viee dam bdo ghi nhan thtfe, bao cdo thtfc.
Nhan tha'y vide tridn khai cd che' hdp tac tuan thu la mpt xu htfdng hidn hdnh trong quan ly thud' dd'i vdi nhdm ngtfdi ndp thue'Idn. tdc gia lien hanh phdn tich eae dac diem noi bat vd tfu va nhtfdc
diem cua ed che ndy, phdi hdp ra soat vdi ndi dung qudn ly thud' ddi vdi ngtfdi nop thud' tdn tai Viet Nam, tff dd ky vpng de xua't cac giai phap cai cdch qudn ly rui ro thue va cai edeh hieu qua quan ly thud' ndi ehung cho Viet Nam.
2. M6 hmh hgrp tac tuSn thu
OECD (2013) da xua't bdn "Khudn khd hdp tdc:
Tff md'i quan he ndng cao dd'n hdp tdc tudn thii"
Khdi niem dtfde ddi tdn ed thd dtfde md ta rd nhd't bang cum tff "stf minh bach ddi Id'y stf chac chan".
Cde qud'e gia bao gdm Uc, Ha Lan, Vtfdng qud'c Anh, Hoa Ky va dan dan nhieu khu vtfc phap Iy khdc, cde qud'c gia thanh vien cua OECD da Iham gia vao chtfdng tnnh mang ten "Hdp tdc tuan thu ".
O mpt sd qud'e gia, chtfdng trinh thi diem dtfde gidi thidu dd thff nghidm md hinh nay trffdc khi dtfde phd bie'n rpng rai. Tien than trong vide phdt trien ede dtf dn tuan thu hdp tac la cde qud'c gia: Hd Lan, Ireland, Anh va My. OECD da ddng mot vai tro tich cffe trong viec thuc da'y ldi ich eua vide tudn thu hdp tdc vd hau hd't edc cd quan quan 1^
thue cua cac qud'c gia thanh vien hien da thtfc hien viec dieu ehinh mo hinh ridng.
2.1. Lai ich cua cdche h^ tdc tudn thu Cd che' hdp tdc tuan thu dtfde ky vpng giup cai thien va hd trd tdt cho viec thffe hien mdi quan he hai chidu giffa cd quan thud' va ngtfdi nop thud', bdi vi cd ehe nay mang Iai nhieu ldi ich cho ca ngtfdi nop Idn cd quan thue^ so vdi vide khdng hdp tde gitfa hai bdn.
(i) Ddi vdi ngudi nop thue:
Stf hdp ldc lln nhau trong qua trinh tudn thu thue' cung cd'p mdt nen tang de ngtfdi ndp thue' thao luan ve bat ky van de thud' ndo vdi cd quan quan ly mpt each thtfdng xuyen. Md hinh mdi nay se eho phep ngtfdi nop thue khac phuc moi stf khong chac chan cho viec dien giai ve hoan cdnh thtfc te' va phap luat hen quan de'n viee xde dinh ed sd thue. Ttf do, bie't dtfde nhtfng hanh dpng nao phai dtfde thtfc hien cho muc dich khai bao de khdng vi pham edc nguyen t^c trong kiem sodt thud'. Noi each khac, viec thtfc hien mo hinh nay han che' tranh cha'p giffa cd quan thud' va ngtfdi nop ve nghia vu thue ciia ngtfdi nop. Cac van dd ve thud' dtfde tich hdp td't hdn trong quy trinh cua
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TAI CHINH-NGAN HANG-BAO HIEM
ngtfdi nop thue' va dtfde cung cd' bdi khung kiem soat thue'. Stf "ddi thoai" hdp tac gitfa cd quan thud' va ngtfdi nop thud' nham mue dich cho phep ngtfdi nop cd niem tin, sff chdc ehan trffdc khi dp dung diing luat cho edc trtfdng hdp ma hp coi dd la rui ro. Vi the', de ngan ngffa thidt hai cho lai sdn va danh tie'ng eua ho, ngtfdi ndp thud'can cd md hinh quan tri thud'de danh gid rui ro. Tff do, chi phi tuan thii vd dd'i thoai vdi cd quan thue' cung dtfde ky vpng td't hdn.
(ii) Ddi vdi ca quan thue:
Hdp tdc tuan thu cung cd'p cho mdt quo'c gia Idi the canh tranh. Cd che nay tao dieu kien cho viec tuan thu bang each eung cap stf ttf vd'n kip thdi ve cac van de thue', do dd gay anh htfdng dd'n hanh vi ciia mdt nhdm ngtfdi nop thud' rdng Idn. Cu the, stf chac chdn vd thud' dtfde lao ra Id mpt ldi Ich hffu hinh cua cd che nay, giup cdi thidn mtfc dp Euan thii thud' ndi ehung. Cd che' nay dffa ra thao ludn ve cde ke't qua thud' it riii ro, ve danh gid thue' khong ehinh xae va it stf dung edc bidn phap phap ly. Sd'ndm ddnh gid dddc giff d mtfe to'i thieu, Idm cho dtf bdo doanh thu trd nen ddng tin cdy hdn. Tff dd, sff dung ngudn Itfc cd quan thud' hieu qua hdn va ky vpng cai thien tuan thii thue tong thd.
2.2. Thtfc trqng van hdnh mo hinh hdp tdc tuan thu d cde qudc gia
2.2.1. Hop tdc ludn thu tai Hd Lan Ha Lan la mdt trong nhtfng qud'c gia dau lidn dp dung mdtsd'Ioai md hinh hdp lac. Nam 2005, Ha Lan thi didm "giam sdt theo chieu ngang"-', bat diu vdi 20 ngffdi ndp thue Idn nha'l va md rpng qua nhidu nam. Stf gidm sat nay the hidn md'i quan he theo ehieu ngang giffa ed quan quan ly thud' va ngtfdi nop thue, thiic day hdp tac va dd'i thoai trdn cd sd binh ddng hdn. Qua trinh gidm sdt theo chieu ngang bao gdm cac btfdc sau:
(i) DTCA xet duyet ngtfdi nop thue di ed dtfde hd sd cap nhat ciia ho; (ii) DTCA sa'p xe'p mpt cudc hpp vdi ngtfdi nop Ihue' va tie'n hanh kiem tra ludn thu; (iii) Nd'u cd edc va'n de ve thue dang chd xtf ly se dffde giai quyd't ehung trffdc khi ky kd't thoa thudn tuan thii; (iv) DTCA phdn tich Khung kiem sodt thue^ (TCF) nham dtfa ra edc khuyd'n nghi de cai thidn. Cud'i cung, sau khi
DTCA cd eai nhin tdng quan hoan ehinh ve ngtfdi nop thud' va TCF eiia ho, mtfe dp va hinh thtfe giam sal thffe le se dtfde dieu chinh.
Mo hinh giam sdt theo chieu ngang eiia Ha Lan ed nhieu Idi thd' eho ngtfdi nop thud' bao gdm stf ehac chan ve mat phap Iy, kiem todn it nghiem ngat hdn bdi cd quan quan ly thud', giai quye'i nhanh chdng va td't hdn mpi tranh chd'p cd the xay ra. Ke'l qud khong chi eai thien quan he giffa ngffdi nop thud' va ehinh quyen thud', ma cdn ddm bdo ngffdi nop thud' se dtfde htfdng ldi ttf hanh vi hdp tde minh bach cHa hp, sau khi ky ke't thda thudn tuan thii. Khi ngtfdi nop thud' tham gia vdo md hinh, viec kiem todn khdng cdn qua thtfdng xuyen vd nghidm ngat, thay vdo do hp dtfde qudn ly mot each ngau nhien. La mpt phan trong chid'n Itfdc ddng khich Id cua DTCA, md hinh nay da the hien mue lieu cua minh la dtfa ehii thd khdng tham gia vdo cde cudc kiem todn khat khe hdn.
2.2.2. Hap tdc ludn thu tqi Bi
Cudi nam 2018, cd quan thud' eua Bi tridn khai Chffdng trinh tudn thu thue hpp tde (CTCP) ehi dp dung dd'i vdi edc doanh nghiep Idn, nhffng ngffdi phdi chiu thud' thu nhap doanh nghiep hoac thue' thu nhap doanh nghiep danh cho ca nhan khdng ctf tru. Hdn nffa, mot doanh nghiep phdi dap tfng eae dieu kidn sau: Phai khai thue diing han, khdng bi Iruy Ihu thue', khdng pha san vd khdng vi pham Idn irong vdng 3 nam. Ddc biet la, phai cd khung tuan thii thue vffng chac.
Nhtf da de cap, stf tin ttfdng, linh minh bach va hieu bid't dtfde coi la "tru cot" ciia stf tuan thu hdp tdc. Khi xem xet chi tie't CTCP, ngtfdi ta thd'y rdng cd quan quan ly thud'cua Bi co each lid'p can hdi khde. Tham gia CTCP bao gdm mdt sd giai doan sau: Dau tien. se cd mpt cudc hpp gidi thidu cho cac cdng ty quan tam; mot tfng dung nop thue eho CTCP va xdc minh edc tieu chi du dieu kien; mdl cudc Ihao luan giai thich; giai doan tiep nhdn va chd'p nhan.
Cudc Ihdo ludn dtfde id ehtfe giffa quan Iy ca'p eao ciia edng ty va quan tri vien d bp phan doanh nghidp Idn cua ed quan thud', sau dd la giai doan tie'p nhan. Gid'ng nhtf d cac qud'c gia khac, trong nhffng linh ndng ciia chtfdng trinh cd mot diem lien
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TAP CHi CONt IHIfdNG
lac duy nha't cho ngtfdi nop thud', ttfc la dieu phd'i vidn. Cling vdi mot nhdm quan ly, dtfde giao nhidm vu dam bao lien lac thdng suo't giffa doanh nghidp vd chinh quydn. Viec danh gia TCF se xac dinh lieu quan ly rHi ro ve mat thue' da dtfde kidm sodt, kidm tra vd ghi chep day du hay chtfa. Vide danh gia dan de'n mpt trong hai kd't qua: TCF khdng eung cd'p du stf ddm bao vd cha't Itfdng cua cae quy tnnh va do dd cdng ly khong dap tfng edc dieu kidn dd tham gia CTCP; hodc Id TCF la du didu kidn va cong ty ed the tien hanh giai doan dep theo. Hai bdn cd the di dd'n ky ke'l thoa thudn sau khi mpi kdt qua kha quan.
3. Thtfc trang quan ly thue' dd'i vdi doanh nghiep Idn tai Vi^t Nam
Quyel dinh sd 732/QD-TTg ngdy 17/05/2011 phe duyet ehien Itfdc eai each he thong thue'giai doan 2011 - 2020, dat ndn tdng cho chii trtfdng cai each ehinh sach thue'va cai each quan ly thue'.
Mac dii vdy, cho dd'n ndm 2018, cac ddng thai tich ctfc va ehii dpng de xay dtfng, van hdnh he Ihd'ng qudn ly rui ro luan thii thue' edn kha sd khai. Dau ra eiia chid'n Itfdc cdi cdch dd'n ndm 2020 chu yd'u la ede bp tieu ehi nii ro phue vu eho chtfdng trinh tudn thii tdng the chtfa dtfde xay dtfng hoan thien; ttf duy qudn Iy thud'va each thtfc dd'i xtf vdi ngtfdi nop thud' vdn chtfa thay doi lich ctfc; da phan chi mdt ty le rd't nho cac can bp quan ly thud' (thtfdng la can bd qudn Iy cap trung va cd'p cao) cd cdi nhin loan dien ve eai each thud' va cac dp Itfc dat ra cho qudn ly nii ro tudn thii thud', cung nhtf viec chuyen tff dp Itfc dd'i vdi ngtfdi nop thue' trong ed ehe' quan ly thud' trtfdc do sang dp Itfc npi lai cho cd quan thud' trong cd che' thud' hidn hanh. Thdng diep ve cai each he thd'ng thud', vd day manh tuan thii ttf nguyen, ve tang ctfdng quan ly rui ro tuan thii thud' chtfa dffdc truyen tai dd'n ngffdi nop thud' mpt each diy du.
Ndm 2016, Bo Tai chinh ban hanh Quyd't dinh sd' 2845/QD-BTC phan edng cd quan thud' quan ly ngtfdi nop thud' ttfdng tfng vdi cac cd'p quan ly Iff Trung tfdng dd'n dia phtfdng. Tren ed sd phan cdng nay, nhdm ngtfdi ndp thue' Idn cd the dtfde xac lap bao gdm ngtfdi nop thue do Tong cue Thud' vd cae Cue Thud'qudn Iy.
Ve hinh thffc tdng ctfdng hdp tac giffa cd quan thud va ngtfdi ndp thud': Tff nam 2013, Bd Tai ehinh da ban hanh Thdng tff so' 201/2013/TT-BTC, eung cd'p htfdng ddn chinh thtfc thoa thudn trtfdc vd phtfdng phdp xde dinh gid tinh thud' (APA), bao gdm khung phdp Iy quan ly, quy trinh, vai trd, trdch nhiem va ky vpng ehung cua ngffdi nop thue eung nhtf cd quan cd tham quyen eiia Viet Nam trong vide nop hd sd xin dp dung, dam phan va thtfc hidn APA. Hieu Itfc thi hanh ttt thang 02 nam 2014 vd dtfde thi didm dp dung cho mdt so' ben nop thud la tap doan Idn nhtf Intel. Samsung^.
Mac dil vay, tinh diem thdi didm hien tai, Bp Tdi chinh vdn chtfa edng bd' thdm ba't ky thdng tin nao vd vide trien khai rdng rdi APA eho ngtfdi nop thud. Ttfdngltf, cde cdche hdp tdc tuan thu dde thii danh eho cde dd'i ttfdng ngtfdi ndp thue eu the eiing chtfa dtfde xdc lap tai Viet Nam.
4. Kd't ludn va ham y chinh sach cho cai each thud'd Viet Nam
Cai cdch tudn thu thue' Id nhidm vu xuyen sudt, lien tue eiia cd quan thud' khdng chi d Viet Nam.
Trtfdc stf ehuyen bien manh me va khdng ngtfng eiia ngtfdi nop thud' trdn loan eau, dp Itfc ddi mdi va tim kie^m bien phap cdi thien tuan thu ttf nguyen trd thdnh cdch thtfc cd hidu Itfc gdp phan cdi thidn hidu qua qudn ly thue ndi ehung va quan Iy nil ro tuan thii thud' ndi ridng. Bdn canh nd Itfc cai cdch va cae chi dao eua Trung tfdng de trien khai trdn loan he thdng, da dd'n luc ed quan thud' edp cao cIn xem xet dd'n vide tridn khai cd che' hdp ldc tuan thii nham eai thien mdi trtfdng thue', tdng ctfdng tudn thii ttf nguydn, thay ddi didn mao theo htfdng xdy dffng hinh anh tich ctfc hdn trong nhan thtfc cua ngtfdi nop thue', vdi ky vpng tao stf phd'i hdp hieu qua va minh bach giffa ed quan thud' vdi ngffdi nop thud'.
Cd che' Hdp ldc ludn thd la mot md hinh mdi dem lai tieh ctfc ddi vdi moi quan he giffa ngtfdi nop thud' - la cac doanh nghiep Idn, va cd quan quan ly thud'. Tuy nhidn, vdi mdi qud'c gia khde nhau, nd ddt ra cac va'n dd can giai quyel cua ttfng qud'c gia (dieu kidn vd kinh td. the che' chinh tri.
lich stf quan ly thue",...). Mdi qud'c gia cd mdl "vdn hda" thud' khac nhau. cac qudc gia phai hieu rd
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dac didm eiia minh de cd thd dp dung ed che' nay mdt edeh hieu qua.
Hdp ldc tuan thii dat ra nhieu ky vgng vd linh binh ddng va hieu qua ma md hinh dem lai, ddy cung ehinh la va'n de can chti y dd'i vdi chinh quyen qudn Ij' thue'. Cdchd'Hdp tdc tudn ihii hoat ddng trdn ba nguyen tac chinh la minh bach, tin Itfdng vd hidu bie't. Do dd, cd quan thud' can ndm bat va hidu rd nhffng rui ro ma doanh nghiep ed Ihe gdp phai de cd nhffng hd trp thich hdp khi doanh nghidp tham gia md hinh. Doi lai, doanh
nghidp can phdi cung cap day dii thdng tin minh bach eho cd quan quan ly thue de mo hinh cd the boat dpng hidu qua.
Trong mdi trtfdng ddc tnmg bdi stf khdng chac chan ve kinh Id' va chinh tri gia tang cung nhtf khi BEPS (xdi mdn ed sd ihue va ehuyen dich Ipi nhuan) lam lang stf khdng chac chdn ve thud', tam quan trpng cua cac chtfdng trinh tuan thu hdp tdc cd the tang Idn. Chinh quydn ede qude gia nen co nhtfng chinh ,sdch thud' phu hdp de khuyd'n khich ngtfdi nop thue tham gia vdo md hinh nay •
TAI LI?U TRICH DAN:
'M6 hinh hdp tac tuan thii c6 ten gpi chinh thu'c ia cooperative comphance model dtfde OECD de xua't v^o nam 2013. M6 hinh nay dtfde phdt trien tij'y tudng cai thien mdi quan he giCFa edquan thue va ngu'di nop thue trtfdc do.
- http://www.oecd org/tax/beps/beps-actions/
^Ten goi nguyen van cua bdo cdo nay la " Co-operative Compliance: A Framework From Enhanced Relationship to Co-operative Compliance", htlps://www.oecd.org/publications/co-operauve-compliance-a-framework- 9789264200852-en.htm
•* Giam sdt theo chieu ngang (hay cdn goi la giam sat ngang - mot hinh thtfc quan tri doanh nghiep) la mot yeu cau quan trong cua cd chd hdp tac tuan thu, theo d6 ngtfdi n§p thue va cd quan ihue ddi thoai va hdp tdc vdi nhau de tim gidi phdp phii hdp nha't ve thud.
^ Khung kiem soat Uiue (Tax control Framework) la mot tap hdp cac quy trinh kiem soat npi bp cua ngtftJi nop thue, dam bao co kha ndng nhan dien va kiem sodt c^c riii ro ve thue. cac quy trinh thu'dng co bao gdm lap ke hoach, thid't ke cac cd chd kiem soat, thtfc hien va gidm sat
''http://vneconomy.vn/tai-chinh/sap-co-cong-cu-chan-chuyen-gia-2013082110321159 htm
TAI LI?U THAM K H A O :
1. OECD (2019). Joint Audits within intemational tax co-operation in Joint Audit 2019 - Enhancing Tax Co-operation and Improving Tax Certainty: Forum on Tax Adminisnation, OECD Publishing, Paris.
https://doi.org/10.1787/c8d9919b-en.
2. Organisation for Economic Co-operation and Development (2013). Co-operative Compliance: A Framework:
from Enhanced Relationship to Co-operative Compliance. OECD htlps://www.oecd.org/puhlications/co- aperaiive-compliance-a-framework-9789264200852-en.htm
3. Chinh phu (2011) Quvet dinh so 732/QD-TTg cua Thu tudng Chinh phii ban hdnh ngdy 17/05/2011 phe duyet chie'n luac cdi cdch he thong thue giai doan 2011-2020.
4. Bo Tdi chinh (2016). Quyei djnh so 2845/QD-BTC ciia Bo Tdi chinh ban hdnh ngdy 30/12/2016 quy dinh phdn cong caquan thue qudn lyi ddi vdi ngUdi nop thue.
5. 8 6 Tdi chinh (2013). Thong tusd201/2013/rr-BTC ngay 20/12/2013 Hifdng ddn viec dp dung Thoa thugn trade ve phuong phdp xdc dmh gid tinh ihue (APA) Irong qudn ly thue
So 17-Thang 7/2020 3 9 5
TAP CHi CONG THlftfNG
Ngay nhan bai: 5/6/2020
Ngay phan bi^n danh gia va su'a chu'a: 15/6/2020 Ngay chdfp nhan dang bai: 25/6/2020
Thdng lin tdc gid:
1. ThS. PHAM THI NGOC DUNG Khoa Ke'toan - Kiem toan Trtfdng Dai hpc Tai chfnh - Marketing 2. ThS. DANG THI BACH VAN Khoa Tai chinh cdng
Trffdng Dai hpc Kinh td' TP. Hd Chi Minh
THE COOPERATION COMPLIANCE MODEL BETWEEN TAX AUTHORITIES AND TAXPAYERS: INTERNATIONAL
EXPERIENCE AND IMPLICATIONS FOR TAX ADMINISTRATION REFORM OF VIETNAM
• Master. PHAM THI NGOC DUNG Faculty of Accounting - Auditing University of Finance - Marketing
• Master. DANG THI BACH VAN Faculty of Public Finance, University of Economics Ho Chi Minh City
ABSTRACT:
The Industry 4.0 and the diversification of taxpayers'activities around the world have put pressure on Ihe lax compliance risk management of tax authorities. Along 15 action plans of OECD, the cooperation mechanism between tax authorities and taxpayers has become one of the solutions which are being adopted by some major tax authorities in order to improve the efficiency of tax management.
This study examines Ihe "cooperation compliance model" - a new model in tax compliance management, which is mainly adopted lo to large enterprises and is being deployed in some countries, in order to draw some lessons. This study is based on availabl information and documents lo analyze the pros and cons of the cooperation compliance mechanism, compared with the current situation of lax compliance risk management in Vietnam. Based on the smdy's findings, some potential directions of tax tadminislration reform in general and tax comphance risk management in particular in Vietnam are proposed.
Keywords: Tax compliance risk management, cooperation compliance model, tax reform.
3 9 6 So 17-Thong 7/2020
