Dien dan Ke toan
Thue iloi voii hoat flong khoa hoc cgng nghe:
Mot so von de can dieu chinh
s Nguyen Ba Phu*
vdi quan diem phdt then manh kinh tetri th6c, Nha nudc da co nhieu chlnh each khuyen khfch phat then cac dich vu lien quan den khoa hgc, cong nghe. Chmh each thue doi vdi hoat dgng nay da quan thet quan diem chu dao do nhung van con mgt eo van de can dieu chmh, tao moi trudng phap ly tot hon cho hoat dgng khoa hgc cong nghe.
H
oat ddng khoa hgc cdng nghe (KHCN) la hoat ddng dac thii, bdi day la hoat ddng ludn ddi mdi, cd anh hudng rdng va him lucmg tri thiic ket tinh Idn.Vl Cd d u chung, hien tai, cd nhilu each td chiic lam dich vu KHCN nhung tuu trung cd hai nhdm chu yeu:
Nhdm d c ca sd su nghiep cdng lap (cac trudng dai hgc, cao ding, trung hgc chuyen nghiep...) tham gia nghien ciiu, phat trien hoac va cung d p cac dich vu KHCN...;
Nhdm d c td chirc (cl nhan) cd tu each phap nhan hay khdng cd tu d c h phap nhan lam dich vu KHCN hoat ddng theo eac quy dinh ve dang ky kinh doanh.
Neu nhu nhdm thii nhat phat sinh d c dich vu KHCN tren ca sd (hay thdng qua) d c hoat ddng dIo tao hoac day nghi thi nhdm thii hai lam dich vu KHCN mgt each chuyen nghiep ban.
Tit nhien, cac ca sd su nghiep ciing cd the thanh lap d c td chirc KHCN true thudc chuyen cung d p cac
dich vu KHCN theo yeu clu cita xa hdi.
Tuang img vdi hai nhdm boat ddng KHCN neu tren ed d c ca che tai chfnh dilu chinh khic nhau. Cac dich vu KHCN trong d c ca sd SN cdng lap thuc hien theo ca che d e dan vi SN cd thu (Nghi dinh sd 43/2006/ND- CP ngay 25/04/2006 cua Chfnh phti). Cle td chiic chuyen boat ddng KHCN thanh lap cd dang ky kinh doanh theo quy dinh thi thuc hien theo cd che tai chfnh khic: Vdi d c doanh nghiep ndi chung thi theo Luat Doanh nghiep hoac dd'i vdi d c td chiic KHCN cdng lap thi theo quy dinh tai Nghi dinh 115/2005/ND-CP ngay 5/9/2005 va Nghi dinh 96/2010/ND-CP ngay 20/9/2010 cua Chfnh phii.
Ve thue GTGT
Dilu 10, Nghi dinh sd 43/2006/ND-CP ' ' ngay 25/04/2006 cua Chfnh phu quy dinh quyln tu chii, tu chiu trach nhiem vl thuc hien nhiem vu, td chiic bg may, bien che va tai chfnh dd'i vdi
dan vi SN cdng lap, quy dinh:
"Dan vi SN cd cdc hoat dong dich vii phdi ddng ky, ke khai, nop dil cdc loqi thue'va cdc khodn khdc (neu cd), dugc mien, gidm thue theo quy dinh cua phdp ludt".
Dilm 2.15, Muc II, Phan B, Thdng tu 129/2008/TT- BTC ngay 26/12/2008 cua Bd Tai chinh hudng din thi hanh mdt sd dieu eua Luat Thue GTGT va hudng din thi hanh Nghi dinh sd 123/2008/ND-CP ngay 08/12/2008 cua Chfnh phii quy dinh chi tiet va hudng din thi hanh mdt sd dilu ciia Luat Thue GTGT, thi:
"Dich vu khoa hgc vd cdng nghe Id cdc hoat ddng phuc vii viec nghien cicu khoa hgc vd phdt trien cong nghe " thudc ddi tugng chiu thue GTGT vdi thue suit 5%. Nhu vay, cac dan vi SN cd phat sinh cac dich vu nghien ciiu va phat triln cdng nghe thi cle djch vu nay se chiu thue vdi suit thue GTGT la 5%.
* Cue Thue Thanh Hoa ida/ r/u .Ke'todn V .'Kiem, todn io t//Mn^ OS/20 J J
Dien dan 1(6 toan
Mat khac, Kholn 21, Muc II, Phin A, Thdng tu sd 129/2008/TT-BTC cua Bd Tai chfnh lai quy dinh dich vu
"chuyen giao cdng nghe" (theo Luat Chuyen giao cdng nghe) thudc ddi tugng khdng chiu thud GTGT. Nhu vay, ed hai loai hinh chiu dilu tilt ve thul GTGT khac nhau. Cd thi thly, xet vl mat quy trinh, mang dich vu "nghien ciiu vl phit trien khoa hge" dung d vai trd khau trudc, "diu tlu" va "khic khd" han nhung lai la ddi tugng chiu thue GTGT, trong khi viec
"chuyen giao cdng nghe" chi la khau sau thi khdng chiu thue. Qua thuc tiln quan ly thue, da ed nhilu y kien xung quanh van dl nay. Theo chiing tdi, nlu cd thi, nen quy dinh dilu tiet thue GTGT thdng nha't cho hai loai dich vu nly, cd nhu vay, viia dam bao tfnh logic vl dilu tilt thul ndi chung, vijfa tranh viee so sanh ve thieu su cdng bing.
Ve thue Thu nhap doanh nghiep
Du an diu tu thudc d c linh vuc nghien ciiu khoa hgc va phat triln cdng nghe thudc ddi tugng uu dai thul. Tuy nhien, vdi quy dinh hien hanh vl thue Thu nhap doanh nghiep (TNDN) thi chi nhirng td chiic KHCN hoac d c doanh nghiep mdi thdnh lap thudc d c loai hinh nay, d c ca sd nlm tren dia ban cd dilu kien kinh te- xa hdi khd khan (hoac dac biet khd khan) thi mdi dugc uu dai vl thue TNDN. Ngoai ra, d c du In hay boat ddng KHCN tir d c ca sd khac khdng thudc pham vi dugc uu dai thue (Nghi dinh sd 124/2008/ND-CP ngay 11/12/2008 cua Chfnh phii quy dinh chi tiet thi hanh mdt sd dilu ciia Luat thue TNDN va Thdng tu
130/2008 AT-BTC ngay 26/12/2008 hudng din thi hanh
Nghi dinh 124/2008/ND-CP).
Nhu vay, cd the thay, vdi d c du In KHCN cd tfnh chat nhu nhau tham chf gidng het nhau, nhung do d c Cd sd thuc hien khac nhau thi se dugc hudng uu dai thue
Nam 2011, them 242 ngu'di dircfc cap chufng chi kiem toan vien va 47 ngirdi dirofc cap chufhg chi ke toan vien hanh nghe
Ngay 23/2/2011, Hdi ddng thi kilm toln vien va ke toan vien hanh nghi d p Nha nudc nam 2010 da ban hanh Quyet dinh sd 05/QD-HDT vl viec d p chiing chi kilm toln vien va chiing chi hanh nghe ke toan. Theo dd, cap 215 chiing chi kilm toln vien cho d c d nhan dat yeu clu thi kilm toan vien va cap 27 ehung chf kiem toan vien cho d nhan ngudi nudc ngoli vugt qua ky thi sat hach ngudi cd chiing chi kiem toan vien nudc ngoai va d p 47 chung chi hinh nghi k l toan cho d c d nhan dat yeu clu ky thi ke toan vien hanh nghi. Nhu vay, nam 2011, ed them 242 ngudi dugc d p ehung chi kiem toan vien va 47 ngudi dugc d p ehung chi kl toln vien hanh nghe, bd sung cho ngudn nhan luc ke toan, kilm toln chit lugng cao cho Viet Nam hien dang rat thieu hut.
Dugc biet, viec phat chiing chi nay tai Bd Tai chfnh tii ngay 03/3/2011 den ngay 10/4/2011. Nhirng d nhan cd ten trong danh sach d p chirng chi cd the tim hilu them thdng tin tren website cua Hdi Ke toan va Kiem toln Viet Nam va Hdi Kilm toan vien hanh nghi. D
PV
TNDN khac nhau.
Va mot sd de xuat
Mdt Id, ddi vdi thue GTGT d n quy dinh nhit quan ban vdi cac loai hinh nay: VI ddi tugng chiu thue va thue suit. Hoat ddng KHCN (nghien ciiu, phat trien hay chuyen giao cdng nghe) nen quy dinh la diu thudc dien chiu thue GTGT vdi thue suit thap nha't. Dieu nay cdn tao thuan lgi eho viec ke khai va nop thul dau vao, dau ra phit sinh lien quan den boat ddng dd (mgt nguyen tie cua thue GTGT la hoat dgng chiu thue thi mdi dugc khau trir thue dau vao).
Hai Id, vl thue TNDN, do KHCN la loai hinh dich vu dac biet, vi vay, nen chang cln cd quy dinh la d c ea sd cd lien quan, neu tach rieng dugc phin thu nhap chiu thue tir dich vu KHCN thi se dugc hudng uu dai rieng vl thue'TNDN.
Ba la, ddi vdi hanh lang phlp ly vl thue cho linh virc KHCN, edn nhilu van ban dilu chinh (nhu da neu d tren). Viec dilu chinh chinh sach qua d c giai doan phu hgp yeu elu phat triln khic nhau va phu hgp vdi cac phlp luat lien quan la dilu dl hilu, tuy nhien, dl tao thuan lgi han cho linh vuc nly, nen chang, den liic d n ra soat, he thdng lai d c can cii phap ly va quy dinh tai mgt van bin thfch hgp.
Nhin rdng ra, viec thue hien thanh cdng muc tieu cdng nghiep hda, hien dai hda dlt nudc phu thudc rat nhilu vao su phit triln KHCN. Vdi y nghia dd, chfnh sIch vl KHCN dang dugc Ip dung rit quan trgng. Viec dilu chinh, bd sung, hoan thien chfnh sach thue dd'i vdi linh vuc KHCN cung nhim de thuc hien d c muc tieu va yeu clu phat trien dd.D
'da/i rJu ,'Ks' t^idn V .'KiSm todn iJ« t/tdna 03/20 J J
