( sg 06 (119)-2013 ) NGHIEN cau TRAO DOI
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Bien phap han che gian lan thue thu nhap doanh nghiep d Viet Nam
Gian lan thue la hinh vi ngudi ngp thue cd tinh lam trii cac qui dinh cua phip luat thul nham giam nghia vu thue phii npp cua minh. Hign nay, cac hanh vi gian Ign cda ddi tugng npp thuS dien ra ngay cang da dang, phiic tgp v i tinh vi. Van d l ddt ra la cin nhan biSt cdc hanh vi gian lan thul d l cd bien phap ngan chan kjp thdi.
C i c hinh thdc gian l i n thue TNDN:
6 nuac ta cd thS kS din mOt sd hinh thuc co ban gian lan thue thu nhgp doanh nghiep sau ddy:
Thu nhdt, gian Ipn thdng qua gidm doanh thu tinh thue:
- Bin hing lap boa dan ghi gia trj thap ban thyc te thanh toin, diy Id hien tugng xdy ra khi phd bien tgi cac ca sd kinh doanh xe miy, trong khi vigc kiem tra ddi chieu gia thyc te thu tien vd gia ghi tren boa don rat kho khan do ngudi mua la cd nhan tiSu dung. Dieu nay da lim giim doanh thu khi tinh thue TNDN.
- Khdng xudt hda don v i ke khai doanh thu phit sinh theo quy dinh, ke khai doanh thu thdp han gid khich hing thyc tS thanh toin, thudng ggp d cac doanh nghiep kinh doanh nhi hdng khdch sgn, van tdi, xdng diu, xiy dyng (nha dan v i dan
* Hpc vipn Tdi chinh
vj xdy dyng vang Iai), kinh doanh vdt ligu xdy dyng, kim khi di|n mdy, hdng trang tri ndi thit...
- Hach toan, kS khai doanh thu khdng dung nien dO ke toin.
KS khai doanh thu khdng kip thdi nham keo dan thdi gian phii nop thul, thudng xay ra d cic doanh nghigp xay dung, bang each chuyen doanh thu da phat sinh treo tien til khoin doanh thu chua thyc hign, hgch toan vdo tdi khodn phdi tri khde, hogc huy hda dan.
- Giim trii doanh thu thdng qua cic hinh thuc gidm gid, chiet khau khdng dung quy dinh.
Thir hai, gian Ign thong qua tdng chi phi dupc trir trong ky tinh thui. Cic hinh thuc ke khai hgch toan lam tdng chi phi dugc trir dan den lim giam thu nhap chju thue TNDN nhu khai tang mOt sd khodn chi phi:
- Va khau hao TSCD: Mpt sd doanh nghigp dua vdo chi phi khoan trich khiu hao cac tai sdn khdng dung cho san xudt kinh doanh, hogc tai sdn dung cho mye dich phuc lgi; hogc trich khdu hao tiieo mdc cao han quy djnh;
Ve chi phi vgt tu: mdt sd dan vj sin xudt thudng xiy dyng dinh mdc nguySn vat lieu cho mOt don vj san pham cao hon thyc te lam tang chi phi nguyen vit lieu.
TS.Nguyen Thj Thanh Hoai * - Ve chi phi nhan cdng: Mgt so doanh nghiep tinh vdo chi phi dugc tni khoin tien luang, tiSn cdng cao hon thyc te chi tia cho ngudi lao dpng nhdm lim tang chi phi. Mdt sd doanh nghigp tinh vio chi phi dugc tru khoin tien Iuong khdng cd du hd so theo qui djnh, hogc ho so lao dpng gii.
- Mpt sd doanh nghi|p tinh vio chi phi dugc tru cdc khoin chi khdng USn quan dSn doanh thu va thu nhap chju thue nhu chi ung hp doan Ihl, chi td thiSn, chi nghi mat, chi mang tinh chit cho tieu dung ca nhan chu doanh nghilp,...
- Ben cgnh, doanh nghigp cd thl hach toan vao chi phi dugc trii mgt sd khoin chi vugt mdc khdng chS theo quy djnh nhu chi tri lai tien vay vdn san xuat kinh doanh, chi tiang phuc vugt mdc quy dinh, chi phi quang cio, tiep thj, khuyin mgi, tiep tan,., vugt mdc khdng che.
Thir ba. gian lan thdng qua gidm thu nhdp chiu thui khac.
Thu nhap khac la khodn thu nhap phit sinh khdng thudng xuyen cua doanh nghigp. Khi tinh thul TNDN, mOt sd DN cd tinh bd quSn khdng ke khai hoac ke khai khdng diy dd mOt sd khoin thu nhdp chju thul khac, khdng dua vdo dign chju thuS, dieu niy cung lim giam ca sd tinh thus TNDN, gay thit thu cho NSNN.
Tap chi nghiin cufu Tai chinh ke toan ^ ^
NGHIEN cufu TRAO DOI ( So 06 (119)'2013 )
- Gian ldn thdng qua mien gidm thue: mdt sd doanh nghigp lgi dung cd y ke khai sai de dugc hudng uu dai thul hogc khdng chap hdnh dimg cic quy djnh sau khi dugc mien giim thue.
Tom lgi, cac hinh thuc gian lin thul TNDN d Viet Nam rit da dang. Nguyen nhan chu ySu cua tinh hinh gian lan thue TNDN d Vict Nam l i do:
Mpt Id, hgn che ve mgt chinh sdch, cu the:
' H | thdng chinh sich thue cdn phdc tap, chua ddng bO, chua bao quit hit ddi tugng chju thue.
- Chinh sich quin ly tien tg cdn nhieu so hd, viec thanh toan bdng tien mat dien ra phd bien, dieu niy dS bi cic doanh nghiep lgi dung bang cich lip boa dan ghi khdng diing gia thanh todn hoac khdng lap hod dan, khai tang chi phi,...
Hai Id, cdng tdc qudn ly thue cdng con nhung hgn che nhdt djnh, eg the:
- Giua cic bd phan trong nOi bp ca quan thue nhu bp phgn quan ly thu, bp phan thanh tra, kiem tra, chua cd sy phdi ket hgp chat che va ddng bO, do vay chua phit Hign kip thdi cac trudng hgp ke khai sai, gian lan, tron thul TNDN.
- Cdng tdc thanh kiem tia thue chua dip ung yeu cau dat ra. Lyc lugng thanh kiem tra Ihue cdn it ve sd lugng, han chl ve trinh dp chuyen mdn vd kinh nghiem nen chua bao quit hit cic ddi tugng can thanh tra.
Chuong trinh, kc hogch thanh
tra, kiSm tra chua dugc xdy dyng vd thyc hien tdt.
- Chdc nang, n h i | m vy, quyln han cua co quan thue cung cdn nhieu hgn chS theo quy dinh cua p h i p luat thi ca quan thue khdng cd quyen dieu tra, khdi td cdc hdnh vi vi phgm v l thul, do vgy khi phdt hi|n cd ddu hi|u vi pham phip lugt thi CO quan thul khdng thS dung cic bign phip cho vigc dieu tia, khai thic siu hon de kSt luin sai pham cu thS, chi tien hinh kiSm tra tren sd sich, chiing tii k l toin do doanh nghigp cung cap nen kSt qui thanh kiem tra cdn ban chS.
Ba Id, syphdi kit hpp giira cdc ccr quan chdc ndng nhu ca quan thue, ccr quan hdi quan vd ngdn hdng cdc ca quan npi chinh trong viec qudn ly hogt dpng sdn xudt kinh doanh cua cdc dan vi chua that tdt, chua cd bien phdp phdt hipn vd xir ly kip th&i cdc vl phgm phdp lugt cua cdc ca s& kinh doanh, eg the:
- Chua cd sy phdi hgp chat che giira cac ca quan cap giay phep dang ky kinh doanh vdi ca quan thue, tu dd nhiSu doanh nghiep tuy cd quylt dinh thinh lap nhung cic co quan hiiu quan khdng nam bat dugc dia diem, thdi gian hogt dOng. C i c ca quan chdc nang chua that chu trpng kiem tra kjp thdi sau dang ky kinh doanh, chua theo doi lien tyc tinh hinh hogt dpng cua doanh nghigp sau dang ky. Do vay, nhiSu doanh nghigp khdng kinh doanh hoac da bd kinh doanh nhung khdng dugc phdt hign kjp thdi.
- Vi|c xu ty cac hdnh vi vi phgm cua cdc co quan chuc nang cdn cham v i chua nghiem.
MOt sd trudng hgp bj xu ty thi mdc phgt chua nghiem nSn khdng cd tic dyng ran de giio dye. Mdt s l trudng hgp dugc da bj CO quan thul v i cdng an phit hign cd sy gian lan ve thul TNDN nhung vi nhieu Iy4o nhu thiSu kinh phi, con ngudi de dilu tia xic djnh ro tpi danh nSn chua dugc xu ty dtit diem.
- Giua CO quan thuS, ca quan cdng an, vien KSND, Toi i n chua cd sy phdi hgp chat che, h i | u q u i trong vigc xu ly cdc tiudng hgp gian Ign thul TNDN.
Vigc xu ty chua kjp thdi, chua nghiem, cd trudng hgp khdng thong nhit khi dinh gid hanh vi phgm tpi giua cdc ca quan phip lugt dan dSn dinh chi dieu tra, Igt ludi tpi phgm.
Bon Id, vi phia ngu&i npp thue: f thuc am hilu phip luit ndi chung v i phip lugt thue TNDN ndi rieng cua xa hpi cdn hgn che, do vdy nhiSu trudng hgp vd tinh hay co y chua chap hdnh tdt cic quy dinh phdp Iuat thuS. Mpt sd chu doanh nghigp do san cd trinh dO hieu biet ve phip lugt nen cd tinh tim mgi cich ke khai sai sy thgt, tim mgi so hd cua phip luat dS gian l$n thul TNDN nhdm thu lgi tli da.
Bign phdp bgn che gian Ign thue TNDN
Nham hgn c h l tinh trang gian lin tiiul TNDN d Vigt Nam cin thyc hign cdc bi|n phdp chu ylu sau day:
< ^ ^ Tap chi nghien cCfu Tai chinh k^ todn
(^ So 06 (119) - 2013 } NGHIEN curu TRAO DOI
Thii n h i t , hoin thien chinh sich tiiuS TNDN:
Can quy dinh chi phi dugc tiii khi tinh thul TNDN ro ring v i hgp ly hon nham hgn che cac trudng hgp khai tang chi phi nhu; gidi han tdi da chi phi lai vay tinh vio chi phi dugc trii, bd quy dinh mue khdng chS chi phi quang cio, tiep thi, khuyen mai,..., bd quy dinh cho phep hgch toan vdo chi phi dugc trd theo bang ke ddi vdi trudng hgp mua hang ddi vdi ndng dan tryc tiep lam ra, cua ca nhdn khdng kinh doanh, day la khoan ma cac doanh nghiep thudng kS khai khdng lim tang chi phi dugc tni,....
Hg thip thue suit thue TNDN. Neu mdc thue suat thue TNDN cao, ganh ngng thue cao CO the ddn din tinh trgng gian lan thul gia tang.
Sira ddi quy djnh vS mien giam thue TNDN, giim bdt long ghep chinh sach xa hOi vao chinh sach thue TNDN.
Thii hai, co quan thue can tang cudng quan ly, thanh kiem
tra v i xu ly vi phgm: d i i mdi phuong phap thyc hi|n thanh tra, chuyen tir thanh tra dgi tii sang thanh tia theo h | thdng tieu thdc lua chgn, di vio chieu sau theo nOi dung vi pham. Mudn vay can xay dyng h | thing tieu chi lua chpn, xiy dyng hd so doanh nghiep lim co sd thdng tin cho cdng tic qudn ly vd thanh tra thue.
Thir ba, phdi hgp ddng bg, chat che giua nganh Cdng an, ThuS, Hii quan, Qudn ly thi trudng, ca quan cap giiy phep cho doanh nghigp vd cdc nganh liSn quan khde d l tiln hinh thanh tia, kiem tia, phdt hign cdc trudng hgp gian lan thue TNDN.
Xu ly nghiem cac tnrdng hgp gian lan thue TNDN de ran de cac ddi tugng khic. Khi cd nghi vdn cua diu higu doanh nghigp ma thi can thdng bdo ngay cho cd quan chinh quyen dja phuang va ca quan cdng an biet de phdi hgp giam sat. Ca quan cap phep cho doanh nghiSp cdn quin ly chgt che hem vi|c cip phep cho doanh nghiep vdi nhung quy dinh cu thl, dim bdo xac dinh ro
danh tinh v i than nhin cua chu doanh nghigp; thudng xuyen phdi hgp vdi ca quan thue de cung cdp kjp thdi nhimg doanh nghiep mdi thinh lap tien dja bin, dong thdi thu hdi giay phep kinh doanh ddi vdi nhung trudng hgp vi pham.
Thii tu, ning cao tinh tuan thu cua DTNT. Thyc hien md rpng djch vu tu van hd trp ddi tugng npp thue v i giao dye tuyen truyen chinh sich thue, tang cudng cic boat dOng tuySn truyen de cho ngudi npp thue hieu v i ty giac nop thue.
Tdi Ugu tham khao:
Tdi lipu hpi thdo Khoa Thue
& Hdi quan. Hoc vipn Tdi chinh, Chong gian lan thue & Viet Nam, nhung vdn de ly lugn vd thyc tiin, Hd Npi 2012.
Nguyin Thi Thanh Hodi, Gidi phdp chdng thdt thu thue Thu nhgp doanh nghipp a Vipt Nam, De tdi nghiin cuu khoa hpc 2012, Hpc viin Tdi chinh.
( ^ Thir gian
Da
hai lan roiC6 con gai rdn rdn djnh ra khdi nhS luc g^n di ngu thi bj dng bo chgn lgi:
- Mupn the nay cdn djnh di dau nOa?
- Con djnh chgy u ra thung thu de bo hai la thu"
thdi g!
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