TAI CNiNH-NGAN HAN6-BAO NIEM
GIAI PHAP HOAN THIEN CONG TAC QUAN LY THU THUE GIA TRI GIA TANG
DOI V 6 l DOANH NGHIEP TlJ NHAN TREN DIA BAN THANH PHO SA DEC,
TINH DONG THAP
• HUYNH TH! THU c u e
T 6 M TAT:
Thue* Ik ngu6n thu chu ye'u cfia ngSn sdeh nha nifde (NSNN), c6ng tdc quan ly thu thue gia trj gia tang (GTGT) d6'i vdi doanh nghiSp tir nhan (DNTN) da c6 nhffng bu'dc chuyen Men can bSn, td chu'c quan ly thu^ n6i chung va quan ly thue GTGT ndi riSng da tiJTng bi/dc difdc cai each, hien dai hda. Tuy nhidn, theo bdo cdo tdng k6't cua Chi cue Thug", til nam 2017 den nam 2019, sS'thuS' GTGT thu diTctc nhUng nam gin dSy khodng 63.000-73.000 trieu dong. So thu ed tdng qua cdc nam, tuy nhidn trong 3 nam 2017 dd'n ndm 2019 chiTa hoan thanh diT toan tinh giao. Bdn canh d6, tinh trang tro'n thue', Idch thue GTGT vIn con phd bien didn ra trdn dia ban thanh phd' Sa Dec vdi nhi^u hinh thdc tinh vi, khd phdt hidn, s6 thud'GTGT thS't thodt ngdy cang Idn. Chinh vi the', phdi tim cdc giai phdp de hokn thidn cdng tdc qudn 1^ thu thud' GTGT la vd'n de cap bdch cua ng^nh Thue ndi chung va cHa Chi cue Thue thanh pho' Sa Dec ndi ridng do'i vdi DNTN.
Tiif khda: Thud' gid tri gia tdng, DNTN, quan ly thu thue'.
1. D^t vS'n di
Thu thud' GTGT la boat dpng quan ly nha nu'dc cua cd quan thue' nham dam bao thUe thi phap ludt ve thud' vdi mue dieh thu diing, thu du, thu kip thdi thud' cho NSNN. M6i qudc gia do dieu kien kinh td' xa boi khdc nhau nen chinh sach thue' GTGT diTde ap dung cung cd nhifng dac diem khde nhau, vi vay cdng tae quan ly thu thud' GTGT eung se tiiy ddi tddng. Tuy nhien, td't ca deued chung mot quy trinh gdm 4 bffde: (1) Dang ky thue' va ca'p ma so' thue (2) Xff ly td khai va ehffng tff ndp thud' GTGT; (3) Kiem tra, thanh tra thue'; (4) Quan ly thu nd thue' GTGT.
Sa Dec la mgt thanh pho' thuoc tinh nen rat nho, sd thu vi thud' khong Idn. Tuy nhien, thud' GTGT cua cae DNTN da dong gop mot phan khong nho trong so'thu cua ngdn sdch tinh. Trong nhifng nam qua, Chi cue Thue Sa Dee da luon hoan thanh vffdt mffe dif toan thu hang nam va co tdc do tang trffdng cao ve tdng thu thue', phi va le phi: tong so'thu npi dia nam 2017 dffde 300,910 ty dong, dat 154% dff toan. bang 169% cua nam 2016; Nam 2018 thu 386.006 ty ddng, dat 155% dff toan, bang 154%
nam 2017; Nam 2019 thu 371,430 ty ddng, dat 255% dif todn, bang \557c nam 2018. Tuy nhien.
thud GTGT chffa dat theo chi tidu Cue Thue giao.
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2. Pham vi va phffcfng phap nghidn ciJu Pham vi nghien cffu: quan ly thu thud' gid tri gia tang do'i vdi cac DNTN tren dia ban thanh phd'Sa Dec giai doan tff nam 2017 dd'n nam 2019.
Phuffng phdp nghien cdu:
Thong tin so' lieu thff ca'p: Tff hd tho'ng cdng nghe thong tin ve ngffdi nop thue' (NNT) do cd quan thue'quan ly. Tdng hdp tff bao cao tai chinh eua eac DNTN. So lieu ve ke't qua thu NSNN tff Chi cue Thue'. Cdc van ban, chinh sdch, Bao cao tdng kd't cua eac cap, cac nganh va cac ngudn so' lieu tho'ng ke. Cae dff lieu quan ly thu thud' GTGT, dac bidt la ngudn thu ngan sach tff thud' qua cac bao cao tdng ke't hpi nghi, hpi thao va cdc tai lieu khdc cd lien quan.
Thdng tin so' lieu sd cap: Thu thdp thdng qua dieu tra phong va^n cac edng chffe Cue Thue', Chi cue Thud' cdc huyen thi, thanh pho', cdc phdng ban cd lidn quan. Thid't ke'phid'u phong van gdm cd 2 phan: (1) Nhffng thdng tin ed ban ve dd'i tffdng dffde dieu tra, phong van; (2) Sff dung thang diem linker.
Phuong phdp dieu tra:
Sff dung phffdng phap dieu tra ehpn mau.
Phffdng phap phan tich, gdm: (l)Th6'ngkd md ta (2) So sanh, dd'i chid'u (3) Thdng kd suy didn va dff bao de dffa ra ke't qua nghien cffu va de xuat giai phdp.
3. Thi^c trang cdng tac quan ly thu thud' GTGT dd'i vdi DNTN trdn dia ban thanh phd' SaDec
3.1. Hifn trgng DNTN tren dia hdn thanh phd SaDec
- Sd litong doanh nghiep
Sd Iffdng DNTN nam 2017 la 972 dat 68%, nam 2018 la 963 dat 62% vd nam 2019 la 1.050 dat 60% so vdi cac cdng ty cd phIn va cong ly TNHH.
Nhin chung, so'Iffdng DN tang nhanh mac dau la mdt thach thffe Idn nhffng trong hidn tai va tffdng lai, nganh Thue' edn phai dd'i mat vdi sff phffc tap cua DNTN d nhi^u tidu chi khac nhau, dac bidt la sff da dang ve quy mo DN.
- Tinh hinh hogt dong cua doanh nghiep Sd' Iffdng DNTN dffde quan ly ngay cang tang.
sd doanh nghidp nam 2018 la 895 so vdi nam 2017 tang 120 DN; sd doanh nghidp nam 2019 la 968 so vdi ndm 2018 tdng 180 DN, tffdng rfng vdi cac ty Id tang 8,33% va 11,54%, trong dd nam 2018 so vdi nam 2017 so' ddn vi dang hoat dpng tang 20,16%, sd'ddn vi giai the, tam nghi, ngffng hoat dpng tang -60,95%. Nam 2019 so vdi nam 2018, sd ddn vi boat ddng tang 9,20%, sd ddn vj giai the, tam ngffng, nghi boat ddng tang 53,66%.
Dieu nay cho tha'y tinh hinh bie'n ddng cdc DNTN phffc tap trdn dia ban, ddi hoi khau quan ly ngffdi nop thue', dang ky thud'tai cd quan Chi cue Thue thanh phd Sa Dee can chat che va hieu qua hdn nffa.
- Gid tri sdn xudt - kinh doanh
Tong gia tri sanxua^t nam20171a 27.094 trieu ddng, nam 2018 la 28.720 trieu ddng va ndm 2019 la 28.990 tridu ddng; gid tri san xua't - kinh doanh eua DNTN chi dat 72% nam 2017 Id 19.467 trieu ddng, nam 2018 dat 73% vdi gia tri 21.024 tridu ddng va nam 2019 id 21.414 tridu ddng dat 74%. Nhin chung, gid tri san xuat - kinh doanh cua DNTN deu tang va to'c dp tang chffa cao nam 2019 so vdi nam 2018 dat 1.39%.
- Tinh hinh thu thue GTGT ddi vdi DNTN Sdthu vi thud'GTGT nam 2017 la 4.468 tri?u ddng, nam 2018 la 5.683 trieu ddng va nam 2019 la 5.216 trieu ddng. Sdthu 2018 so vdi 2017 tdng 27,20% vdi sdtien 1.15 tridu ddng va ndm 2019 so vdi nam 2018 giam 8,22% tffdng ffng 467 tridu ddng.
Vi vdy sdthu ve thue'GTGT cua DNTN khong cao tff nam 2017 - 2019, do cdc nguyen nhan sau:
Sff thie'u hieu bie't ciia ngffdi nop thue' ve nghTa vu ddng gdp mpt phan thu nhap vao ngan sdch chung cua qud'c gia. Y thffe tff giac cha'p hanh nghia vu thud' cua dd'i tffdng nay con ra't kem.
3.2. Thtfc trgng cong tdc qudn ly thu thue GTGT ddi vdi DNTN tren dia bdn thdnh phd Sa Dec
Thd nhdt: Kit qud lap dtf todn ihu thue ddi vdi DNTN giai dogn 2017-2019.
Vdi mffc dff todn nam 2017 Id 195.200 tridu ddng. nam 2018 la 249.000 trieu ddng vd ndm 20191a 263.760 tneu ddng so vdi thffe hien ndm
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TAI CHJNH-NGAN H A N G - B A O HIEM
2017 dat 35,13%, nam 2018 dat 35,49% va nam 2019 dat 28,99% vdi ty Id dat nhff tren nhffng sd thu ve thud' vdn con ra't thd'p do cac doanh nghidp dd dang tU dat in hda ddn theo qui dinh tai Nghi dinh sd 51/2010/ND-CP ngay 14/5/2010 cua Chinh phu, mdt soDN ddt in hoa ddn vdi sd Iffdng Idn, xua't hda ddn vdi gia tri hang hda, thud' GTGT dau ra Idn, sau do bo trd'n, hien nay cd quan Thud' khd kiem sodt ndi. Nhrfng nguyen nhdn cd ban vIn la srf ba't edp tff cdng tdc giao dff toan, sff yd'u kem tff quan ly cdc ngudn thu, nhd't Id quanly DNTN.
Thtf hai: Ddng ky thui', khai thue, nop thui', dn dinh thui'.
- Dang ky thud', khai thud':
Sd Iffdng quan iy nam 2017 la 972 DNTN, nhffng khai thud' la 880 td khai dat 90,53%, nam 2018 la 963 DNTN khai thue vdi 893 td khai dat 92,73% va nam 2019 la 1.050 DNTN khai thue vdi 1.023 td khai dat 97,43% vdi ty le kha cao so vdi edng ty cd phan va edng ty TNHH.
Tuy nhidn, van cdn mdt so'doanh nghidp ehffa thffe sff chap hanh day du va tbffc hien vide kd khai thud' theo dung quy dinh; mot so' doanh nghiep cd' tinh ndp td khai chdm hoac ke khai khdng ehinh xac cdc chi tidu trdn td khai.
Nguyen nhdn: Mdt sd' dd'i tffdng nop thud' la cdc doanh nghidp mdi thanh lap chffa nam bat kip thdi cac quy dinh cua Luat Thue' GTGT. Cung ed trffdng hdp do td khai da nop nhffng cd sai sdt, cdn bp thue' ydu cau sffa lai td khai, tuy nhidn vide tid'n hanh chffa khan trffdng ndn cung khdng nop dung han quy dinh.
Vide ffng dung cdng nghe thdng tin trong quan ly thu thud' chi mdi tdp trung vao vide ddng ky thud', xff ly td khai, phdn tich bao cao tai chinh,...
nhffng eac phan mem hay bi ldi lam anh hffdng dd'n cdng tdc quan ly thue'. Hd thd'ng thdng tin con rdi rac, tinh tff ddng hda de phuc vu cho vide truy cap, khai thac dff lidu chffa cao.
- Ve nop td khai thue GTGT
Vdi sd Irfdng DN ndp td khai dung han nam 2017 la 5.760 td khai dat 96,79%, nam 2018 la 6.240 td khai dat 98,1% va nam 2019 la 7.040 td khai dat 99,04% ty Id tang dan qua cae nam. Tuy
nhien bdn eanh dd cung edn da sdDN nop chdm va khdng nop td khai.
Ty Id td khai nop cham va td khai khong nop vdn eon tffdng ddi. Do ddc thu cua thud' GTGT, kd khai theo thang va theo quy. Cd the tha'y trong cac nam gan day sd Iffdng doanh nghiep nop td khai nam sau eao hdn nhieu so vdi ndm trffdc, dam bao thdi gian nop cCng td't hdn; tuy nhien eha't Iffdng khdng tdt. Ty le hd sd kd khai thieu, ke khai sai tang Idn khd cao.
- Ve nop thue'
Kd'hoach nam 2017 la 65.000 tridu ddng, nam 2018 la 74.300 trieu ddng va nam 2019 la 79.900 tridu ddng. so vdi thffe hien thi:
Trong do, nam 2017 cd ty Id hoan thanh/ kd' hoach la 96,45%, nam 2018 cd ty Id thffe hien dat cao hdn 2017 la 97,18. Nam 2019 ed ty Id thffe hidn so vdi kd' hoach la 80,23% tha'p bdn so vdi nam 2018 la 16,95%. Dieu nay ehffng td tinh hinh quan ly thud'GTGT dd'i vdi cac doanh nghidp tff nhdn nhffng nam vffa qua chffa dat dffde kd't qua chi tidu Cue thud' giao.
Thd ba: Cdng tdc tuyen truyen, ho tra ngUdi nop thue.
Viee hrfdng dan, giai quye't eac thu tuc hanh chinh ve nhan hd sd va tra kd't qua eho NNT nhff dang ky thue', nhan hd sd khai thue', hoan thue',...
eho NNT nhanh chdng, tra ke't qua trrfdc thdi han quy dinh.
Mac du cdng tac tuyen truyen, ho trd NNT da dat dffde nhffng ke't qua nha't dinh trong vide phd'i hdp vdi cd quan thdng tan, bao ehi, da dang hda ve ndi dung Idn hinh thffe. Tuy nhien xet mdt each khach quan thi cdng tae tuydn truyen, hd trd NNT chrfa chuyen sau, thong tin dilCc cung cap ehffa dam bao tinh day du, chinh xac va kip thdi.
Thd tu: Kiem tra thui', thanh tra thue vd xd phat vi pham hdnh chinh thui'.
Thanh tra kiem tra la mot trong nhffng hoat ddng quan trong nha't trong nhffng hoat ddng cua quan \^ thu thue'cho thd'y nhffng dang sai pham chu ye'u ve thud'GTGT. nhrf: Khong hach todn, hach toan khdng du sd'thud'phat sinh; Hach toan sai ve thud' sua't, xac dinh khong dung sd thud'
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TAPCHicONGTHIIKNG
dffde khd'u trff, qua kiem tra thanh tra tra deu eo sai pham trong vide hach toan, ke khai, quye't toan thud' vdi cac mrfc dp khdc nhau, dieu nay dan dd'n vide thd't thu ngan sdch nha nffdc.
Cac trffdng hdp Uen quan den vi pham phap ludt vd thud' nhff trd'n thud', gian lan thud' drfdc xff ly kha td't tai dia ban.
Tuy nhien, cong tde xff ly vi pham phdp ludt vd thud' GTGT dd'i vdi cac doanh nghidp trf nhan tai cae cd quan Thud' van cdn nhieu han ehe' d quy trinh xff ly vi pham phdp ludt chrfa drfdc thd'ng nha't va hodn thidn. Ddng thdi, ddi ngu nhdn vidn thffe hien xff ly vi pham phdp luat edn han ehd' ve ky ndng, nghiep vii. Ddy Id nhffng diem can khac phue trong giai doan tdi.
Thd ndm: Qudn ly no vd cudng chi' ng thue GTGT ddi vdi cdc DNTN.
Cdng tdc kiem tra ke khai thue' ehffa phan tich eac tidu ehi dd phdt hidn cdc gian lan, ba't hdp ly.
Ben canh do, cae bien phap crfdng ehd' nd thud' vdn ehffa drfdc di.y manh vd dat hieu qua do cae ed quan ehffe nang edn ngai va cham, thtfc hidn cac bien phap cffdng che' ehffa dfft diem.
4. MOt sd'giai phap edban nham hoan thidn cdng tac quan ly thu thud' GTGT dd'i vdi DNTN trdn dia ban thanh phd'Sa Dec
Mot Id, hoan thien cdng tde Idp dff todn thu thud' GTGT, can theo sdt quy trinh lap drf toan ed can erf khoa hpc; Phdn tich quan diem, chie'n Iffdc va chinh sach quan ly thu thud'.
Hai Id, tang cffdng cdng tac quan ly thu thud' GTGT, de quan ly chat che cdc dd'i tffdng nop thud' can quan tdm de'n mpt so' vd'n dd sau: Chi dao bd phan kd khai thue' tidp tue ra sodt cdc DN, phan loai DN; Phd'i hdp chat ehe eac phdng, ban lien quan trong kid'm tra, ra soat cac dd'i tffdng phat sinh.
Ba Id, tang crfdng quan ly thdng tin NNT, day manh cdng tdc quan ly dang ky, kd khai thue GTGT, cu the dd'i vdi cae DNTN mdi ra kinh doanh tff vd'n each can phai Iam de thffe hien hoat dpng SXKD mot each hdp phap.
Bdn Id, tang cffdng cdng tae quan ly nd dpng, cu thd c£n: Thffe hien eac bidn phdp chd'tai mdt each dfft khodt; Tuyen truyen trdn cac dai phat
thanh, dai truyen hinh dia phffdng; Phd'i hdp chdt ehe vdi cae cd quan ehffe ndng trong vide lap kd' hoach thu nd, cffdng chd' nd.
Ndm Id, diy manh cdng tdc kiem tra thud, dffa trdn nhffng giai phdp sau: Xay drfng he thd'ng ph^n mem hd trd cdng tac kie'm tra tff khdu thu thap de'n chuyen ddi dff lieu DN; Dao tao ddi ngd can bd thud' am hid'u, cd trinh dp chuyen sau, ed kinh nghiem thffe td, kha ndng phan tich tdt, cd tff cdch dao dffc, thang than trung thffe.
Sdu Id, chu trpng hdn nffa cdng tdc hodn thud', kiem tra hd sd hoan thue vd cdc mat nhff: Kidm tra tinh day du, hdp ly; Td ehffe xrf 1^ hoan thu6' kip thdi, dung quy dinh phdp luat; Nam bit tinh hinh SXKD eua NNT mdt each thffdng xuyen.
Bdy la, thffdng xuyen phd'i bdp vdi Kho bac Nha nffdc va cdc ngan hang tren dia ban de' qudn ly td't edng tdc thu nop thuddu, ddng ky.
Tdm Id, tang cffdng phdi hdp girfa cd quan thud' vdi cdc cd quan chffc ndng trong qudn ly thue'. Do dd'i trfdng quan ly la cdc DN ed pham vi boat ddng rpng, quy md, binh tbffc da dang, mdt so' ldi dung sd hd dd trdnh Idu, trd'n thud'.
Chin la, tang crfdng edng tae tuyen truydn ho trd ngrfdi nop thue'.
5. Kd't lu§n
Chi cue Thud' da thtfc hien quan ly thu thue GTGT dd'i vdi eac DNTN theo md hinh chffc nang, day la mot stT tien bd trong quan ly thu thue' nhrfng cung la mdt thach thrfc vdi ed quan thue' vi nd ddi hoi dau tff nhieu ngudn lffc cda cd quan thud' nhff so' Iffdng cdn bd, trang thiet bi chuydn mdn. Vi thd', tinh trang DNTN khdng dang ky kd khai nop thue; nd dgng thue kdo ddi;
ke khai doanh thu khong dung thffe te'; tinh trang gian lain, trd'n thud cdn didn ra. Ben canh dd, cdng tae tuyen truyen, hrfdng ddn dd'i vdi ngffdi nop thue' cdn chrfa dat dffde yeu clu thffe le.
chffa ed nhieu bidn phap tuydn truyen phu hdp.
hieu qua chffa cao, quan ly nd va cffdng che nd thud' vdn chffa dat hieu qua cao trong vide dp dung ede bien phap cffdng ehe'nd thue'. cdng tdc thanh tra, kidm tra cdn chrfa dat hieu qua, chffa dp dung ky thuat pbdn tich rui ro trong cdng tac nay •
264 So 16-Thang 7/2020
TAI CHINH-NGAN HANG-BAO HIEM
TAI L i f u THAM K H A O :
1. B6 Tii chinh (2011), Chien luac cdi cdch he thdng thue gial dogn 2011-2020, NXB Tii chinh. Ha Ngi.
2. Qu& hai (2006), Lu8t QuSn ly thu«' so 78/2006/QHl 1 cia Quoc h6i kh6a XI, ley hop thiJ 10, ban hinh ngiy 29 thing 11 nam 2006.
3. Quo'c hpi (2008), Luat Thu^ GTGT s^ 13/2008/QH12 ngay 03 thing 6 nam 2008.
4. Quo'c hpi (2013), Luat so 31/2013/QH13; sija doi b6' sung mot s6'cua Luat Thue GTGT.
5. Cic Thang tU: Thang ttf (2013) Thong ni so 156/2013nT-BTC; Thang ttf (2013) Thong ttf s j 179/20I3/TT- BTC; Thang ttf (2015) Thong ttf se' 28/2015/TT-BTC; Thong ttf (2013) Thong ttf so' 219/2013/TT-BTC; Thong ttf (2014) Th6ng ttf so 119/2014rrT-BTC; Tong cue Thue (2010).
Ngay nhSn biii: 9/6/2020
Ngay phan bi@n danh gia va su'a chifa: 19/6/2020 Ngay cha'p nhSn dang bai: 29/6/2020
Tiidng tin tdc gid:
ThS. HUYNH THI THU CUC
Uy ban NhSn diin phifoTng 2, thanh ph6' Sa Dec, tinh D6ng Thap
SOLUTIONS FOR PERFECTING THE VAT COLLECTION MANAGEMENT FOR PRIVATE ENTERPRISES OPERATING
IN SA DEC CITY, DONG THAP PROVINCE
• Master, HUYNH THI THU CUC The People's Committee of Ward Two,
So Dec City, Dong Thap Province ABSTRACT:
Tax is the main revenue of the state budget. In recent year, the value-added tax (VAT) collection manageinent for private enterprises in Vietnam has fundamentally changed. The tax management in general and the VAT management in particular have been gradually modernized. However, the amount of collected VAT ranged from VND 63,000 to 73,000 million from 2017 to 2019, according to the Department of Tax's reports. Although the amount of collected VAT had increased over the years, the amount of VAT collection was still lower than the province's tax estimates from 2017 to 2019. In addition, Sa Dec City is facing the issue of tax evasion wittl many sophisticated activities which are difficult to be detected. As a result, it is necessary for flie city's Department of Tax in particular and ttie state management for tax in general to find out solutions for perfecting die VAT collection management.
Keywords: Value-added tax, private enterprise, tax collection management.
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