( So4(69).2009 ) NGHIEN CLTU • TRAO DOI
Mot so van de can trao doi them ve luat quan ly thue Viet Nam
TS. Nguyin Thj Thudng Huyen
M ugtqudn ly thue Viet Nam, dugfc Quoc hgi thong qua ngdy 29/11/2006 vd cd hi$u luc thi hdnh M tir ngdy 01 thdng 7 ndm 2007, gom 14 chuong, 120 dieu. Cd the ddnh gid tong quan, ve hinh JL^ thuc Lugt qudn ly thue Viet Nam khd "hodnh trdng vd bdi bdn ". Ve npi dung phii hop v&i Lugt qudn ly thue mau cua Quy tien t$ quoc te (IMF) vd tuang thich v&i Lugt qudn ly thuicua cdc nu&c cdng nhu thong 1$ quoc te trong vi$c qudn ly thue. Song qua han mpt ndm trien khai thirc hifn CO mpt so vdn de cdn trao doi them v&i hy vgng gdp phdn hodn thien han Lugt qudn ly thue & Vipt Namhipnnay.
T
hur nhat, Vl nguyen tic thilt ke eiia Luat quan ly thul Vi?tNam.v l mat ly thuylt, dl cd mgt CO ciu thong nhat, ddng bg, dap img yeu cau quan ly thue, Luat quan ly thue phai dugc xay dyng dya tren cac nguyen tic co ban cd the theo nguyen tac trinh ty thdi gian, cd thi theo nguyen tac chuc nang hoac cd the theo nguyen tac pham trii phap ly.
Neu theo nguyen tic trinh ty thdi gian thi Luat quan ly thue dugc xay dung bit diu bing vi?c giai thich Luat, tiep theo xac djnh nghTa vy ciia ngudi nop thul, trach nhi?m quyen han ciia co quan thue va sau dd di sau vao timg nghTa vy, trach nhiem quyen han cy thi. Neu theo nguyen tie chirc nang thi Luat quan ly thue dugc xay dung tren CO sd theo chirc nang quan ly ciia ca quan thue nhu chirc nang cung cip thdng tin, chirc nang kilm tra, thanh tra thul; chirc nang dilu tra thue; cuong che thul; chirc nang xir ly ng thul; xir ly vi pham phap luat thue
v..v...va CO cau td chirc cua co quan quan ly thue cung dugc thiet ke trong luat (nhu nguyen tac td chuc, hoat dgng cua co quan quan ly thue; cocau td chirc cua bg may quan ly thue v.v...).
N I U theo nguyen tac pham trii phap ly thi Luat quan ly thue dugc thilt ke bat dau bing cac khai niem sir dyng trong luat, quyIn phap ly ciia ngudi nop thue; nghTa vu phap ly cua co quan quan ly thue; xir ly vi pham ddi vdi ngudi nop thue va co quan quan ly thue v.v....
Luat quan ly thul Viet Nam da sir dyng kit hgp dan xen nhilu nguyen tie nhung chu yeu theo nguyen tic trinh ty thdi gian, trong khi dd bd may quan ly thue dugc thiet ke theo md hinh chirc nang. Dieu nay se dan den nhung dilm chua thyc sy tuong thfch giira Luat quan ly thue vdi thyc tien van hanh ciia bd may quan ly thul trong vi?c td chirc thyc hien cac luat thue. Dac biet khi ap dyng CO che quan ly thue theo md hinh "mdt cira". Vi vay, cd le Luat quan ly thul Vi?t Nam nen
dieu chinh theo hudng ket hgp ro net hon giira nguyen tac trinh ty thdi gian vdi nguyen tic chirc nang de khac phuc han che tren.
Bdi thyc te cho thay, viec td chirc bd may nganh thue theo chuc nang dan den bat ky bd phan nao cung cd thi yeu cau doanh nghi?p trye tiep lam viec, giai trinh khi doanh nghiep thyc hien nghTa vy thue cua minh. Song khi cin hudng dan de dugc giai quyet cac nghiep vy cu the phat sinh doanh nghiep khdng biet lien h? den bd phan nao va thude thim quyIn, trach nhi?m cua ai?
Vi vay doanh nghiep gap nhung khd khan nhit djnh trong qua trinh thyc thi phap luat thue theo Luat quan ly thue. Chang han, viec lap va nop hd so khai thue, cac bd phan cd lien quan deu cd chirc nang kiem tra hd so khai thue ciia doanh nghiep. Cu the, ho so khai thue ciia doanh nghiep dugc thyc hien kiem tra tir bg phan mgt cira; sau dd chuyen cho bd phan ke khai va ke toan thue;
sau dd lai tiep tuc chuyen den cac bd phan khac cd lien quan nhu bd
T a p chf nghien cufu Tdi chfnh k e t o a n <f29
NGHIEN CLTU - TRAO DO! ( So4(69).2009 ]
phan kiem tra, thanh tra, an chi...
mdi bg phan deu cd quyen yeu cau doanh nghiep giai trinh, vi vay mdt doanh nghiep trong mdt ky ke khai cy the nhan dugc 4 - 5 thdng bao giai trinh cua co quan thue nhung khdng biet lien he den nhiing bd phan nao de giai quyet. Hoac ve cdng tac thu nop thue, Phdng kilm tra thue Cd chirc nang thyc hien kl hoach thu thue dugc giao, vi vay cd trach nhiem ddn doc thu thul.
Tuy nhien Luat quan ly thul va cac van ban hudng dan thi hanh khdng quy djnh tir Phdng kilm tra thyc hien ddn doc thu tir ngay nao den ngay nao, Phdng thu ng va cuong chi thul thyc hien tir khau nao v.v...
Thir hai, Luat quan ly thul Viet Nam khdng chi qui djnh nhung van de chung ve td chirc thyc hien cac luat thul tire qui dinh cac van de chung ve quan ly thue ma cdn qui djnh ca nhung van de quan ly cd tfnh chit dac thii ciia timg sic thul. Va dilu dang ndi la sd lugng ciia cac dilu luat qui djnh cac ndi dung quan ly dac thii chilm ty le kha nhilu, dac biet la cac qui djnh quan ly vl thue xuit khiu, nhap khiu. Vi vay gia sir ring, khi cac luat vl chfnh sach thue dugc tilp tyc ban hanh va dd la xu thi tit ylu (ching han d nude ta dy kiln din nam 2010 se ban hanh Luat thul tai san, Luat thul bao ve mdi trudng...) duong nhien keo theo sy thay ddi, bd sung ciia Luat
quan ly thue theo dd vd hinh chung da pha vi tinh dn djnh cua Luat quan ly thue. Cd le giai phap tdt nhat, cac van de quan ly cd tfnh chat dac thii ciia timg sac thue nen qui djnh trong cac luat ve chfnh sach thue. Dieu nay se cd hieu iing tdt hon trong viec dam bao thyc hien cac chfnh sach thue cua cac chii the cd nghTa vy thue. Van de la d cho can xac djnh rd cac van de quan ly cd tfnh chat dac thii ciia timg sic thue.
Thir ba, Lu^t quan ly thue Viet Nam cdn qui djnh mgt sd ndi dung thude pham vi dieu chinh cua luat vl chfnh sach thul, chang han Khoan 3, Khoan 4, Dieu 42 cua Luat quan ly thul qui djnh thdi han nop thue ddi vdi hang hoa xuit khiu, nhap khau va dieu kien de dugc ap dung thdi han nop thul xuit khiu, nhap khiu'". Nhirng qui djnh nay thyc chit thi hien chfnh sach thue xuat khau, nhap khau d Viet Nam va dang le ra phai dugc
"giij lai" d Luat thul xuit khiu, nhap khiu.
Hoac Luat quan ly thul Viet Nam van cdn dam nhiem su menh "giai quylt tinh thi" cho cac luat ve chinh sach thul, chang han tai Dilu 65, Luat quan ly thul qui djnh cac trudng hgp
phdp ludt phd sdn md khong con tdi sdn de nop tien thue, tiin phat; 2. Cd nhdn duac phdp ludt
coi Id dd chet, mdt tich, mdt ndng luc hdnh vi ddn sir md khong co tdi sdn de nop tien thue, tien phat con ngr" thuge pham vi dilu chinh cua luat ve ehinh sach thue. Nhung cac luat thue hien hanh eua Viet Nam chua qui djnh van de nay vi vay phai dua vao Luat quan ly thue de phii hgp vdi thyc tiln quan ly thue.
Thir tir, Bg may quan ly thue dugc thiet ke theo md hinh chiic nang nhung Luat quan ly thue Viet Nam thieu cac qui djnh vl nguyen tic td chirc hoat dgng va CO ciu td chuc bg may quan ly thul va nguyen tic xir ly moi quan he giu"a cac co quan quan ly thue, dac biet trong xu thi quan ly thue hien dai. Cd thi ndi day la mgt thieu hyt Idn cua Lu^t quan ly thul Viet Nam. Don gian ring, hien nay td chiirc ciia hai quan Viet Nam cd 33 Cyc hai quan tinh, lien tinh, va trong xu the hien dai hoa hai quan se to chiirc theo md hinh hai quan Viing (d^
kiln khoang 10 Vimg) trong khi dd to chire cua co quan thue gom 64 Cyc thul tinh, thanh pho d(ic khu true thuoc trung uong va cap tuong duong tire dugc to chiirc theo don vj hanh chinh quoc gia.
dugc xoa ng tiln thul, tiln phat ^^y se xOr ly moi quan he gifta
"7. Doanh nghiep bj tuyen bd cac Cue hai quan vdi cac C\ic phd sdn dd thuc hien cdc khoan ^^ul d gdc do quan ly thul nhu thanh todn theo qui dinh cua the nao trong viec quan ly cac doi tugng nop thul, dac biet vl van
"a) Doi v&i hang hod xudt khdu la ba muai ngay, kitic ngdy dang ky ta khai hdi quan;
b)pdi vai hdng hod nhap khdu la hdng lieu dung phdi nop xong thui trudc khi nhdn hdng; tru&ng hap co bdo lonh visd tien thue phai npp th th&i han nop thue khong qud ba muai ngdy, kitic ngdy ddng ky t& khai hdi quan;
\30> Tap chf nghien cufu Tdi chfnh ke'todn
( So4(69).2009 ") NGHIEN CLfU - TRAO DO!
de cung cip thdng tin va xir ly thdng tin - mdt ndi dung hit sire quan trgng khi ap dung cac phuang phap va nguyen tic quan ly thul hien dai - nguyen tic quan ly nii ro.
Thir nam, Ky thuat lap phap, lap qui trong Luat quan ly thul Vi?t Nam chua thyc sy dam bao tfnh nhat quan va ddng bd, cy thi cd dieu luat qui djnh d dang nguyen tac (mang tinh khai quat chung), cd dilu luat lai qui djnh qua chi tiet mang tinh hudng dan - ma dang le ra nhiing ngi dung do thuge pham vi dilu chinh cua cac van ban dudi luat; Mat khac cdn kha nhieu qui djnh trong Luat quan ly thul dugc chuyin djch mang tfnh chit co hgc tir eae Luat thue va Luat hai quan vi vay ft nhieu khdng tranh khdi tinh chat khien cuong, ching han, Diem a, Dilm b, Dilm c, Khoan 4, Dieu 32, Luat quan ly thue qui djnh ve thdi han nop hd so khai thue doi vdi hang hoa xuit khiu, nhap khau'^'. Trong trudng hgp nay ''Ta khai hdi quan co gid tri ldm thii tuc ve thui trong thai hgn muai ldm ngdy, ke tir ngdy ddng ky" lam thii tyc vl thul la thii tyc dang ky thul, ke khai thue, ngp thul hay quylt toan thul?
Thir sau, Luat quan ly thul Viet nam chua xac dinh ro co che bao dam thyc hi?n vi vay phin
nao da han chi tfnh kha thi ciia cac qui djnh trong Luat quan ly thul va chfnh dieu nay chua thyc sy khuyin khfch tfnh tuan thii phap luat cua chii the cd nghTa vu thul. Chang han, tai Dieu 53, Luat quan ly thue qui djnh trach nhiem hoan thanh nghTa vu nop thul trong trudng hgp xuat canh
"Nguoi Viet Nam xudt canh de dinh cu & nuoc ngodi, nguoi Viet Nam dinh cu a nu&c ngodi, nguoi nu&c ngodi truoc khi xudt cdnh tit Viet Nam phdi hodn thanh nghia vu nop thue. Ca quan qudn ly xudt nhap cdnh Co trdch nhi4m dimg viec xudt cdnh cua cd nhdn trong tru&ng hap chua hodn thanh nghia vu nop thue theo thong bdo ciia ca quan qudn ly thue "; vdi qui djnh nay neu khdng xac djnh ro co che phdi ket hgp giiJa co quan quan ly thue va co quan cdng an thi chac chan dieu luat nay se khdng cd tfnh kha thi, bdi thyc te hien nay. Cue thue dja phuang khdng the biet ddi tugng nao ng thue dang chuan bj xuat canh de thdng bao cho co quan quan ly xuat nhap canh va ngugc lai.
Hoac, Luat quan ly thue dd quy djnh trach nhiem viec cung cap cac thdng tin, tai lieu cua cac ben cd lien quan cho co quan thue va ngugc lai. Tuy nhien chi cung cap khi co quan thue cd yeu cau, vi vay cd rat nhieu thdng tin
can thiet nhung co quan thul khdng biet dugc dau mdi de cung cap thdng tin va yeu cau cung cap thdng tin. Chang han, thdng tin ve tai khoan ngan hang ciia doanh nghiep, thudng cac doanh nghiep md rat nhieu tai khoan d cac ngan hang thude cac dja phuang khac nhau nhung co quan thue khdng bilt doanh nghiep mdtai khoan dngan hang nao de yeu cau cung cap, vi vay can cd quy djnh cu the trach nhiem ciia ngan hang phai thdng bao tai khoan ciia doanh nghiep cho CO quan thue trye tiep quan ly khi dang ky tai khoan.
Ben canh dd, che do quy djnh vl thanh toan tien qua ngan hang chua dugc cy the va chat che, do vay se khd khan cho co quan thue khi thyc hien thu nop thue qua tai khoan vi tai khoan khdng cdsddu tien giri.
Thir bay, cd nhung qui djnh cua Luat quan ly thue chua thyc sy tuong thfch vdi dieu kien co sd ha tang vi vay ft nhieu dd anh hudng khdng tfch cyc den qua trinh trien khai thyc hien Luat quan ly thue, chang han viec qui djnh "khai thue dien tir"- tat nhien day khdng phai la mdt han che ciia Luat quan ly thue. Cd the ndi mdt trong nhirng vudng mac Idn hien nay ciia ca ngudi nop thue va co quan thue la chua cd dii CO sd ha tang phyc vu vi?c
c) Ddi v&i hdng hoa nhgp khdu Id vat tu, nguyen lieu de sdn xudt hdng hoa xudt khdu Id hai tram bay ldm ngdy, ke tit ngdy ddng ky t& khai hdi quan; tru&ng hap dac bi^l thi th&i hgn nop thue co the ddi han hai tram bay ldm ngdy phii hap vai chu ky sdn xudt, dtttruvdt tu, nguyen li^u cua doanh nghiep theo quy dinh cua Chinh phu;
d) Doi v&i hdng hod kinh doanh theo phuang thuc tam nhap, tdi xudt hoac tam xudt, tdi nhap Id mu&i ldm ngdy, ke tir ngdy het th&i hgn tgm nhap, tdi xudt hoac tgm xudt, tdi nhdp;
d) Doi v&i hdng hod khdc Id ba muai ngdy, ke lit ngdy ddng ky t& khai hdi quan;
Tap chf nghien cihi Tdi chfnh ke'todn 3 1
NGHIEN CL/U - TRAO 001
( So 4(69) - 2009 )
"khai thul dien tir" nen ngudi nop thul van phai nop hd so khai thul(ban giiy)cho co quan thue.
Hon niira, viec cap nhat, trao ddi he thdng co sd dir lieu thdng tin ho trg thyc hien quan ly thue cung yeu, do tin cay khdng cao.
Mac dii, Luat quan ly thue cd quy djnh cy the trach nhiem ciia cac td chirc, ca nhan cd lien quan trong viec phdi hgp cung cap, trao ddi thdng tin trong quan ly thul, nhung trong thdi gian dau thuc hien chua cd nhiing che tai cy the ve trach nhiem ciia timg ca nhan, td chirc cd lien quan. Ngay trong ndi bg nganh Tai chinh (Kho bac - Thue - Hai quan), he thdng thdng tin cung chua dugc van hanh thdng sudt nen chua phat huy dugc quy djnh ve viec thu nop thul theo trinh ty va phdi kit hgp cuong ehi thue giira co quan Thue va co quan Hai quan.
Dang chu y la he thdng thong tin chua day dii, nhu co quan hai quan dac biet la cac Chi cyc hai quan cira khau thieu thdng tin thue ngi dja... dan den viec danh gia doanh nghiep chua toan dien, keo theo he qua sai lech trong
viec phan ludng hang hoa khi thdng quan. Hon nira viec doanh nghiep thyc hien quyen Cd the ty tra cim tinh trang ng thul tren Website Hai quan de biet dugc ng thul ciia minh theo td khai, sic thul, timg trang thai ng (trong han, qua han, cuong chi)... cung gap khd khan, vi he thdng dudng truyin chua tdt, viec cap nhat theo ddi ng thue chua kjp thdi, dan din nhiing bit trie cho ca doanh nghiep va eo quan Hai quan trong viec thdng quan hang hoa.
Thur tam, Mdt sd quy djnh cua Luat quan ly thue chua thyc sy tao dieu kien thuan lgi de eo quan quan ly thul thyc thi nhiem vy. Ching han, trong Luat quan ly thul quy djnh 6 budc cuong chi thul, nhung thuc chat, do khdng phai cae budc, ma la cac phuong phap khac nhau, nhu phuong phap thdng qua ngan hang de cuong che tai san doanh nghiep hoac xiet ng, xiet tai san doanh nghiep. Cac phuong phap nay khdng lien quan nhieu den nhau, nhung khi thyc hien budc phai theo tuan ty dd qui djnh. Do
vay, CO quan quan ly thue dd bj Luat quan ly thul "bd" hanh vi img xir ciia minh khi thyc hi?n cuong chi thue. Trong trudng hgp nay, Luat quan ly thue va cac van ban hudng dan cin phai cho phep ap dung cac phuong phap thich hgp, tiiy theo hoan canh va dieu kien thyc te, khdng nen bat budc thyc hien tuan ty theo cac budc nhu qui djnh hien nay. Bdi nlu khong tao thuan lgi cho cac CO quan quan ly thue trong viec thyc thi phap luat thue se anh hudng den viec dam bao quyen lye ciia co quan quan ly thue ve viec thyc hien cac hanh vi quan ly cua nha nuac trong ITnh vuc thul va theo do se anh hudng den viec dam bao nguon thu cho Ngan sach nha nudc. Va do la hieu ung khong tot cua Luat quan ly thul doi vai thyc tien v^n hanh ciia cong tac quan ly thue./.
• :. .'•:':)Hi !-
'''''''4. Ddi v&i hdng hod xudt khdu, nhgp khdu thi th&i hgn nop hosa khai thue Id th&i hgn n&p t& khai hdi quan:
a) Doi v&i hdng hod nhap khdu thi ho sa khai thue duac nop tru&c ngdy hdng hod den cua khdu ho^c trong thai hgn ba muai ngdy, ke tir ngdy hdng hod den cita khdu. T& khai hdi quan co gid tri lom thit tuc ve thue trong thai hgn mu&i ldm ngdy, ke tic ngdy dang ky;
b) Doi v&i hdng hod xudt khdu thi ho sa khai thue du(xc nop chgm nhdt Id tdm gi& tru&c khi phuang ti$n vgn tai xudt cdnh. T& khai hdi quan co gid tri ldm thii tuc ve thue trong th&i hgn mu&i ldm ngdy, ke tit ngdy ddng ky;
c) Doi v&i hdnh ly mang theo cua ngudi nhdp cdnh, xudt cdnh, thuQc dien chfu thui xudt khdu, nhgp khdu, td khai hdi quan duac nop ngay khi phuang tien van tdi den cica khdu nhgp hoac truac khi to chiec vgn tdi chdm dut viec ldm thu tuc nhgn hdnh khdch len phuang tien van tdi xudt cdnh. Hdnh ly gici tru&c hade sau chuyen di da ngu&i nhgp cdnh du^rc thuc hien theo quy dinh tai diem a khodn ndy ".
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