Nghien ciiu trao doi
Ke khai thue dien td: Loi ich va Icho Ichan
s Ths. Tran Minli Hu$ - Ths. Phan Le Trang*
C
^btt chuong cai each thu :tue hinh chinh cua Nha nudc dugc ngudi dan vi cac DN ddng tinh. Ttt diu nam 2014 nginh Thud, nganh Tai chinh da tich cue tridn khai thue hidn Nghi quydt 19/NQ-CP ngiy 18/3/2014 ctta Chi'nh phu vd nhflng nhidm vu, giai phap chu yeu cai thien mdi trudng kinh doanh, ning cao nang luc eanh tranh qudc gia, riit ngin thdi gian doanh nghidp (DN) phai hoan thanh thu tuc vd thud. Nganh Thud da va dang phin diu de dat mtte trung binh ciia nhdm nudc ASEAN- 6 la 171 gid/nam (trong dd, co quan thud phaii diu giam xudng cdn 121,5 gid/nim). Diy la mdt nhiem vu khdng dd ding, ddi hdi quydt tim cua cic cip, cac nganh. Trong dd trgng tam l i cO quan thud.Dd giai quydt khd khan, vudng mic cho DN, Chinh phu da titng bude hoin thidn khung phap Iy lien quan ddn boat ddng san xuit kinh doanh. Trong dd, phai ke ddn cic luat thud va Luit Quan ly thud.
Nam 2009, Tdng cue Thud da trien khai thi didm dich vu khai thud'qua mang (Thdng tu sd 180/2010/Tr- BTC) tai 4 dia bin: Thinh phd Hd Chl Minh, H i Ndi, Da NSng va tinh Ba Ria - Vung Tau.
Trong thdi gian thf diem kd khai thud didn ttt, Tdng cue Thud Han Qudc hd trg Viet Nam vd ky thuSt, Han Qudc la nudc ed kinh nghidm trong vide kd khai thue didn ttt, hidn cd hon 80% DN da quen vdi vide thitc hien ke khai thud dien ttt, trong khi My va Nhat chi cd 50%.
Khai thud didn ttt la hinh thttc giao dich didn ttt gitta DN vdi co quan thud, mgt trong nhiing hinh thttc giao dich dugc phip luat vd thud quy dinh, day la hinh thttc giao dich van minh, hidn dai.
Ngudi ndp thud khdng cin phai true tiep ddn co quan thud ndp hd
Ha Ndi la vtrng tridn khai thi didm ttt nam 2009, nhung theo bio cio cua Chi cue thud Gia Lam, nim 2012 sd DN kd khai thud didn ttt Ii 44,8%, nam 2013 la 71,8% vi nam 2014 la 92,5%. Nhu vay, mdt viing cd diy du didu kidn cd thd thuc hidn kd khai thud didn ttt, song vin f khai thud bing gii'y hoac gtti chua dat dugc muc tidu mi Tdng qua dudng buu didn ma cd thd lap
hd so khai thud dua trdn phin mdm may tinh va giri dtt lidu ddn CO quan thud qua mang Internet.
Du Udu qua mang se duge chttng thuc chft k;^ sd va cd gia tri nhu hd so giiy da dugc chu DN ky tdn ddng dau.
Qua 5 nam thuc hidn kd khai thud dien ttt, Tdng cue thud da rit than trgng trong vide tridn khai ttt viec thi diem d nhflng noi cd co sd ha ting phit tridn va ngudn nhin lue ehit lugng cao vao nam 2009, sau dd tridn khai rdng rai va mang tfnh phip ldnh vio nam 2010 theo Thdng tu sd 180/20 iO/TT-BTC ngiy 10/11/2010 Diem 4 Luit sd 21/2012/QH13 bd sung thdm Khoan 10 vio Didu 7 cua Luat Quan Iy thud sd 78/200d/QHll theo dd, ke ttt ngay 1/7/2013, eae DN ddng tru sd tai cic tinh/thanh phd cd CO sd ha ting vd cdng nghd thdng tin bat budc kd khai thud qua mang.
Nhu vay, vide kd khai thud didn ttt da dugc quy dinh cu thd trong Luit Quan ly thud, den cudi nam 2014 CO quan quan I;y thud dat muc tidu la 95% DN ke khai thud didn ttt. Gia lim l i vung ngoai thinh cua
cue thud dat ra. Kd khai thud di^n ttt cd nhidu Igi ieh, nhung cflng c6 khdng It khd khin vd co sd ha ting vi quan trgng la yd'u td con ngudi.
Kd khai thud didn ttt cd nhilu tidn Ich c i vd thtt tuc hinh chinh vi kinh td nhung trong didu kidn kinh td thi trudng DN stt dung djch vu cdng hay tu van phai tra phi cho nhi cung ttng. Kd khai thud qua mang, DN se phai tra phf, cu th^ se gdm phi cho chtt kJ sd khi ding kJ (USB Token) (khoang 500.000 ddng) va phf duy tri chting thuc (khoang 1.000.000 ddng/nam).
Tuy nhidn, chi phf bd ra khdng dang kd so vdi Igi I'ch m i kd khai thud qua mang dem Iai cho DN:
Giam thdi gian; Lim trtt hd so khoa hge, tidt kidm; Ning cao trinh dd stt dung cdng nghd thdng tin;
Chtt kJ sd khdng chi stt dung cho Khai thud didn ttt ma cdn stt dung cho cac giao dich didn ttt Hai Quan, Ngin hang, Chi^g khoin,....
Tuy nhidn, tridn khai vide thtic hidn kd khai thud qua mang gap mdt sd khd khan:
- Stt dung phin mdm kd khai thud qua mang se khdng cip nhSt dugc sd lidu didu chinh ctta td khai sau khi hdt ban ndp bio cio thud;
• Kiioa Ke toin v i QTKD • Hgc vifn Ndng ngiiifp Vigt Nam /M// r/if Ms'fodn i' M^mn fodn ^'^imtf ^-(-2/20^5
Nghien cihi trao 061
- Kha nang truy cip mang va khai thac cic phin hd trg ke khai cua chu DN cflng nhu nhan vidn kd toan thue cdn ban chd. Thuc td, cic DN tai huydn Gia Ldm trong nam 2014, gin 4,9% sd lin khai thud khdng thanh eong do thao tie sai.
- Co sd ha ting, cdng nghe thdng tin chua dam bao chit lugng dudng truydn cdn bi nghen cue bd, hd thdng may tuih cua nhidu DN chua tuong thfch vdi phin hd trg kd khai thud ciia BTC.
Dd chinh sach hd trg DN di vio thuc te, Tdng cue thud can cd giai phip sdm khic phuc nhung tdn tai:
-Tha nhdl,Tdng cudng cff sdhg ldng nhu dudng truydn internet tdc dd cao de eho viec ndp thud dam bao didn ra nhanh chdng, kip thdi, thdng tin sd lieu dugc gtti ddn co quan thud dugc dam bao. Mat khic, ning eip phin bd trg kd khai, tao kdt ndi gitta DN vdi chi cue
thud, Kho bac Nha nudc de thuc hien tu d6ng ra soit, dd'i chidu va chuin hda dfl lidu kd khai thud va ndp thud dien ttt cua cac DN; ddi vdi DN nhd va vtta eflng cin nang cao hd thdng may mdc thiet bi, trang hi thdm cic miy mdc nhu may tfnh, may in.
- Thd hai, Co bien phdp ddm bdo an fodn, bdo mat thdng tin dd lieu: Trong didu kidn hien nay, he thd'ng thdng tin qua mang da duoc rit nhidu co quan stt dung, vide bao mit thdng tin la td'i can thidt, tranh bi cac ddi tugng xiu lgi dung. Vide trg giup, khic phuc nhiing vudng mSc trong qua trinh kd khai eiing cin dugc co quan thud' quan tim.
- Thd ba, Ndng cao trinh do sd dling mdy tinh ciia ehu DN eflng nhu nhan vidn kd toin bing cich tang cudng cong tic dao tao, nang cao trinh dd ehuyen mdn ve ketoan vi ky thuit khai thac, stt dung phin
mdm kd khai thud qua mang cua nhan vien, bang viec thdng qua cac ldp tap huSii, tu hgc hdi qua ddng nghidp hoac nhd chuydn gia hudng din true tiep.
- Thd tu, Co quan quan ly thud cin tap h u ^ ttng dung phin mem eho eae DN nhd vi vtta, cd nhu vay thi mdi khai thic hdt cic chfnh sach hd trg DN ciia Tdng cue thud trong Imh vuc kd khai thud va ndp thud.D
Tdi lieu tham khdo
1 Nghi dinh 91 va Thong tu 151 ngdy 30/10/2014.
2 Ndm 2014: 95% DN khai thue qua mang", mof.gov.vn
3. Quyet USt thuc hien cdi cdch TTHC trong ITnh vat thu^', hdi quan", 23/12/2014.
4. He thd'ng qudn ly DN cua chi cue thue'huyg't Gia Ldm
(Tie'p theo trang 37) Nhom gidi phdp ve quy trinh do ludng vd gidm sdt tin dung
Tang cudng kidm soat vide theo doi sau khi eho vay; Xay dung hd thdng canh bao sdm ve cic khoan vay cd vaii de sau khi cho vay;
Nang cao chit lugng hd thdng bao cio tfn dung va hidu qua phan tfch HDTD ciia BIDV; Quan ly cd hidu qua vide xtt Iy cic khoan ng xiu;
Tang cudng eac kdnh thdng tui phuc vu cdng tic thim dinh.
a/ Thdng tui ttt Trung tam Thdng tin Tfn dung (QC) cua NHNN.
b/ Hd thdng xdp hang tfn dung ndi bd, cic bio cao tin dung ciia chuong trinh Business Object.
c/ Su dung kdnh thdng tin tt-dn bao chf, cae Website ciia bd nganh trong qui trinh thim dinh khich hang vay vdn.
Nhdm gidi phdp ve ddy mgnh cdng tdc kiem sodt RRTD
Diy manh hoat ddng cua Ban Quan If RRTD. Diy manh va hoan thidn cdng tic kidm soit ndi bg vdi muc tidu quan trgng xay dung dugc hd thdng tim kidm nhttng xu hudng tiem an tidu cue, bit 6n vi thidu sdt trong boat ddng ciia NH dd dua ra bidn phap chin ehinh. Phdi hgp hieu qua gifta thanh tta NHNN, kiem toin dgc lap vi kidm soat ndi bd cua BIDV.
Ket luan
RRTD khdng chi l i mdi quan tam hang diu d cic ngan hing Viet Nam ma cdn ddi vdi tit ca cac NH trong khu vuc va trdn thd gidi. Cic NHTM Viet Nam dang ddi mat vdi nguy CO RRTD tuong dd'i cao, ed xu hudng gia tang trong nhflng nam tdi. Mac dia, cic NHTM da ap dung nhflng bidn phap nhim Quan tti RRTD. Tuy nhien, kdt qua dat dugc la rit khidm tdn. Mat khic,
ttudc thuc trang RRTD tai BIDV, vdi cic muc tidu tang trudng va nang cao chit lugng tin dung, lanh manh hoa nang luc tii chfnh m i BIDV da dat ra thi Quan tri RRTD la thuc su cin thidt vi ludn dugc lanh dao NgSn hang quan tam.D
•'iir/f flit Me
Tdi lifu tham khdo l.ClyCP chu^g khodn BIDV (2011), Bdn cdng bd thong tin chao bdn CP Idn ddu ra cong chung BIDV.
2. Truang Qud'c Cudng. Dao Minh Phuc, Nguyin Ddc Thdng (2010). RRTD Ngdn hang thuang mai ly ludn vd ihuc tien, NXB Chinh tri Qudc gia
3 Bdo cdo Thudng men cia BIDV 2009 - 2013; Dinh budng phdi trien hoat ddng kinh doanh ngdn hdng ban leBIDV giai doan 2009 - 2012, ldm nhin tdi ndm 2015
4. Nguyin Vdn Tieh (2013), Tdi chinh qudc te'hien dai, NXB Thd'ng ke
5. Nguyin Tue (2012). Gido trinh Ngdn hdng Trung Ucmg. NXB Thdng ke.
fodn V Mient fodn Ao' ffidna J-f-2/20J.i K T i a
