Nghien cOu - Trao doi
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v^ Ke khai va kiem soat Viec ke kliai tai san
O ThS. KIEU DANG TUYEN
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e khai tai san, thu nh$p cua cdn bq, cdng chUc, vien ehUe ndi chung, Ngdnh TN&MT ndi rieng Id mqt bi$n phdp quan trqng trong phdng ngUa, phdt hipn vd xu ly tham nhung. Bipn phdp nay da di vdo nen nep, trd thdnh hopt dpng thudng xuyen ctia cdc ea quan, ddn vj nhOhg ndm gan ddy. Tuy nhien, tren thpc te. vipc ke khai tdi san cua cdn bp, edng ehUc cdn mang n$ng tinh hinh thUc.Khdng co nhilu hipu qud trong ke khai thu nhpp
Ndm 1998, quy djnh v l edng khai tai sdn. thu nhdp dupe de epp trong Phdp lenh Phdng chlng tham nhung. D i n ndm 2005. vdn bdn nay da dupe ndng Idn thdnh ludt va tilp tyc dupe sifa d i i , b l sung vdo ndm 2007, 2012 vd sau dd Id mpt lopt cdc Nghi djnh. Thdng tU hudng ddn thuc hipn da dupe ban hdnh. Gdn ddy nhdt, ddu ndm 2014, Bd Chinh trj ra Chl thj so 33 v l tdng CUdng SU lanh dpo eua Ddng doi vdi vide kd khai vd kiim soat vide kd khai tdi sdn. Mdt hd thing vdn bdn phap ludt cd t h i ndi khd ddy du, tuy nhidn, thuc t l viec ke khai tdi sdn vdn bdc Id khd nhilu hgn c h l , bdt edp. Hdu nhu cdc cd quan chdc ndng chUa phdt hidn.
xCr ly dupe vg tham nhung ndo tU nhdng s i lieu trong cdc bdn kd khai tdi sdn. thu nhdp cua edn bd.
cdng chdc.
Tpi hdi nghj todn qudc tong k i t 10 ndm thpc hien Luat Phong chong tham nhung do Thanh tra Chinh phlj chij tri dau thdng 7/2016, mdt thorg tin lam nhieu ngudi giat minh, dd Id trong 10 ndm chlcd phdt hidn, xd ly ky ludt dupe 17 ngudi ke khai tdi sdn khdng trung thdc. Theo bao cdo, ty Id kd khai tdi sdn, thu nhdp dung thdi hpn da dat 99,5%, cdng khai dpt ty Ip 96,3% Ngodi ra, edn ed 70 ngudi bi xd ly ky ludt do vi phpm quy djnh v l t l chdc thpc hien vipc ke khai tdi sdn. thu nhdp. Thing kd ve vide npp Ipi qua tdng eua ede bd nganh, dja phUdng, Ting Thanh tra cho biet, td ndm 2006 den 2015, cd 879 can bp cdng chdc ndp Ipi qua tdng vdi ting gia tn 3,3 ty ddng, cd 10 trudng hpp vi phpm dupe phat hipn, xd ly.
Ddu Id nguyen nhdn Kd khai tdi sdn. ke khai thu nhdp cCia can bd, cdng chdc, vidn ehUe Id bipn phdp quan trpng trong phdng ngda, phdt hidn, XLT ly tham nhung - mdt vdn de nhdc nhdt hidn nay trong xa hdi. Thpc tiln trong nhiJfng ndm qua. vide to chdc eho cdn bd, cdng chUc kd khai tdi san da ddn di vao nen nip, trd thanh hopt ddng thudng xuydn cCia cdc cd quan, ddn vi, dja phUPng. Tuy nhien. phdi thda nhdn rdng, vide kd khai tdi sdn cua cdn bd, cdng chdc hidn nay cdn mang ndng tinh hinh thdc.
Mae du, nhOng ndm qua, ede cdp uy, t l chdc Ddng da duy tri co n i n nep vide to chdc cho can bd, cdng chdc tien hdnh kd khai tdi sdn theo djnh ky. hodc trudc khi b l nhipm, de bpt, nhdng thuc t l phdn Idn mdi ddng Ipi d vide "kd" md chua thuc sp chu trpng d i n vdn de "khai". Bdi. sau khi ydu cdu can bd, cdng chdc kd khai tdi sdn, khdng it cdp uy, t l chdc Ddng thu Ipi. r l i dua vdo h i sd luu trd, khdng edng khai trudc cd quan, ddn Vj, edng chua ndi tdi vipc cdng khai tpi ndi cu tru.
Hp thdng phdp lupt hien hdnh lidn quan d i n kd khai tdi sdn cdn chua thuc SU hoan thipn, chua cd c h l tdi du mpnh de xO ly cdc trudng hpp sai phpm lidn quan d i n hopt ddng kd khai tai sdn cija edn bd, cdng chdc. Ddc biet. tU trudc tdi nay chung ta cung gdn nhu chUa cd bat cd cd quan chuydn bidt ndo dupc giao nhidm vg kiim tra, gidm sat xem bdn kd khai thu nhdp, tdi sdn eua cdn bp, cdng chdc ed dung hay khdng, nghTa Id van hodn todn phg thudc vdo y thdc tp kd khai cua ngUdi phdi ke khai.
Gidi phdp cho van d l kd khai thu nhpp
Vide ke khai tdi sdn, thu nhdp cua can bd, edng chdc.
ddng vidn dupe ky vpng Id bidn phap phong ngda tham nhung.
nhUng thdc t l cdn nhieu hpn c h l , hieu qud chua eao. Trong khi do.
TQI nguydn vo M6t tru-ong | Kjf 2-Thdng 10/2016 I T
cich thUc thyc hidn cdn dan trii, t i c dyng phdng ngUa tham nhung cdn han che, hidu q u i thdp. Quan trpng nhdt trong ke khai t i l s i n l i phii cdng khai, minh bach. D i "kd" l i phii "khai", cdn kd nhung chua cdng khai, cd kidm tra giim s i t nhUng chua cdng khai thi chdc chin v i n sd cd nhQng trydng hpp sai pham
"lot ludi". Chl cd cdng khai bin kd khai t i i s i n de nhin dan ndi c i n bd cu tru bidt v i ciing kiem tra, giim sit, ndu phit hidn kd khai chua trung thyc s i n sing td cao thi vide niy mdi thyc sy l i phdng chdng tham nhung.
Mdt cdu chuydn khi thii vj vd thu nhip cua Tdng thdng Barack Obama thim Vidt Nam cudi thing 5/2016 vUa qua. Sudt tuin l l sau khi Tdng thdng My rdi di, SU quin My v i t v i "ngip trong giiy td" khi phii thdng kd lai chi tidt toin bd sd q u i ting m i cic Cd quan, c i nhin Vidt Nam d i ting cho Tdng thdng. Kd c i phin bun c h i m i Tdng thdng i n tdi, dii dypc midn phi, nhung v i n phii ke khai vio. Vide kd khai t i i sin v i qui tjng l i ydu cdu bdt budc. Bio chi. cung nhy mpi cdng d i n v i td chUc d My cd quyen ydu c i u V i n phdng Tdng thdng phii cung c i p toin bd thdng tin vd thu nhip, t i i s i n cua Tdng thdng. Khdng kd khai, kd khai thidu ddu la vi pham quy dinh vd hinh xCl cua cdng ChUc va cd thd gip ric rdi Idn - tu sol mdi ciJa ding ddi lip, bio chl, du luin. v i kd c i vdi c i c cd quan tu phip. Vidt Nam chung ta cd thd hp hdi gl til vi$c l i m tudng nhu rdt nhd niy. Chung ta cd thd cdng khai nhu nudc My idm khdng?
Mdt trong nhOng giii phip quan trpng dd vide minh bach t i i 18 Tai nguySn vd Ivldi trLfong I
s i n dupc Thanh tra Chinh phu tridn khai manh me l i p h i i xay dung CO sd dU lidu nh^m thu thip, q u i n ly v i tdng hpp thdng hn vd ke khai, minh bach t i i s i n trdn t o i n qudc. Thdi gian qua, Thanh tra Chinh phij da td chUc nhidu hdi t h i o Idy y kien x i y dyng Dd i n Cd sd dO lidu ve minh bach t i l s i n , thu nhip vdi SU tham gia cl!ta lanh dao c i c bp, nganh, UBND c i c tlnh - thinh.
Dd i n n h i m muc tidu sijla ddi chinh sich phip luat vd kd khai, minh bach t i i s i n , thu nhip.
Theo dy t h i o idn nay, khi hd thdng cd sd diJ lidu dupc x i y dung, thi ddi tuong p h i i kd khai vdi ky kd khai, io^i t i i s i n kd khai duoc x i c djnh l i loai thdng tin ddng, cd thd thay ddi linh hoat theo ydu c i u cDa phip luit hidn hinh. Trong khi hd thdng cd sd do lidu dupc x i y dyng se m i c djnh l i c i n bd, cdng chUc, vidn chUc. Thanh tra Chinh phii cho rdng, g i n lien vdi hd thdng cd sd do lidu qudc gia, s i p tdi d i y khi cd sd do lieu vd minh bach t i i s i n thu nhip hoin thidn sd dypc kdt ndi vdi thdng tin dO lidu vd can bd, cdng chUc, vidn chUc nhu kdt ndi ve hd thdng thud, dO lieu di't dai va thdng tin quin ly t i i s i n . Trpng thdi gian tdi, chic c h i n vide kd khai, minh bach t i i s i n dupc ddi mdi; xem xet, chinh sira lai ddi tupng kd khai, b i p d i m trpng tam, trpng diem hdn. "Da kd khai thi p h i i quin ly, giim s i t duoc kd khai.
T i t c i cac trudng hpp kd khai ddu phii thdm dinh, xac minh dd theo ddi, giim s i t mdi d i n h g i i dupc ke khai cd dung, cd trung thyc khdng.
Dy ludn nhin d i n mdi d i y rat phdn khdi khi Hdi nghj l i n thU ba, Ban chap hdnh Trung udng
*»2-Tiiiimioaoi6
Ding tidn h i n h sira ddi, bd sung Quy che l i m vide cua UBKT Trung Udng, nhdt l i giao trach nhidm cho cd quan n i y dim nhidm nhidm vy giim s i t vide ki khai t i i s i n ciJa c i n bd, cdng chUo, thd hidn quydt t i m xiy dyng dpi ngu c i n bd trpng sach cua D i n g v i N h i nudc ta. Bo sung trich nhidm, quydn han ciia Oy ban n i y trong vide kidm tra, giim sat vd kd khai t i i sin ciia c i n bd thudc didn Bd Chinh tri, Ban Bi thu q u i n ly. D i y l i quydt t i m chfnh trj ri't cao cDa Bing, N h i nudc nhim tao ra mdt budc tidn Idn trong phdng chdng tham nhung. Quan trpng hdn, vide ks khai t i i s i n cua c i n bd d i cd mdt CO quan cy thd dupc phin cdng, dupc giao cho quydn kiem tra, giim s i t . TU nay, vide kd khai tii s i n cua c i n bp khdng phii chili kd khai rdi cdt v i o tu hd sd nOa ma cd thd bj dem ra kidm tra, xic minh b i t cU lUc nao, v i duong nhidn ndu kidm tra phit hidn cin bd kd khai khdng trung thyc se phii cd chd t i i XL( ly. Ddi vdi nhOng c i n bd cd "nghi vSn" hay ed nhidu ddn thy khidu nai, bj d i n p h i n i n h , vide kd khai tii s i n se dupc xCr ly mdt cich mmh bach, gcp phin quan trpng phdng ngOa, phit hidn v i chdng tham nhung.
M i c dii viy, dd vide kd khai t i i s i n dat dypc myc dich, yiu cdu d i t ra, didu quan trpng vi cd y nghTa quydt djnh hing diu l i phy thudc v i o tinh ty giic v i sy trung thyc cua tUng cin bd, cdng chUc. Tlnh trung thyc cua c i n bd la phdm chdt cin cd ddu tidn ciJa ngudi c i n bd;
ddng thdi, c i n bd cing giO chUc vy cao, cing phii thd hidn si/
gUdng miu.a
